Can you explain to me why the answer is the way it is? I understand the credit to "Revenues" for $4,608,000. But I can't figure out how to calculate the other two amounts in the journal entry.

Garden City has calculated that General Fund property tax revenues of $4,608,000 are required for the current fiscal year. Over the past several years, the city has collected 96 percent of all property taxes levied. The city levied property taxes in the amount that will generate the required $4,608,000. Which of the following general journal entries would correctly record the property tax levy? Credit Debit 4,608,000 a. 184,320 4,423,680 b. 4,800,000 General Journal Taxes Receivable--Current Allowance for Uncollectible Current Taxes Revenues Taxes Receivable-Current Allowance for Uncollectible Current Taxes Revenues Taxes Receivable-Current Deferred Inflow of Resources-Property Taxes Revenues Taxes Receivable-Current Deferred Inflow of Resources-Property Taxes Revenues 192,000 4,608,000 C. 4,608,000 184,320 4,423,680 d. 4,800,000 192,000 4,608,000 O Option A Option B Option C Option D O