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Kirby County established a tax custodial fund to collect property taxes for the County of Kirby General Fund, the City of Denton, and Kirby County Independent School District. Total tax levies of the three governments were $200,000 for the year, of which $60,000 was for the County of Kirby, $40,000 for Denton, and $100,000 for the School District. The tax custodial fund charges a 2% collection fee that it transfers to the General Fund of the County in order to cover costs incurred for custodial fund operations. During the year the tax custodial fund coliected and remitted $150,000 of the $200,000 levies to the various governments. Collection fees associated with the $150,000 were remitted to Kirby County's General Fund prior to yearend. For the Kirby County Tax Custodial Fund, prepare the journal entries to record the tax levy, taxes collected during the year, and the remittances made to participating governments. Also prepare a table showing the distribution of taxes and fees to participating governments. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) Journal entry worksheet Record the $150,000 tax custodial fund remitted after deducting administrative fees. Note: Enter debits before credits. Journal entry worksheet Record the 2% collection fee charged by the tax custodial fund in order to cover costs incurred for custodial fund operations. Note: Enter debits before credits. Journal entry worksheet Record the tax levies of the three governments, $60,000 was for the County of Kirby, $40,000 for Denton, and $100,000 for the School District. Note: Enter debits before credits. Journal entry worksheet Record the $150,000 tax custodial fund collected. Note: Enter debits before credits