On July $1,2023,$ the beginning of its fiscal year, Ridgedale County recorded gross property tax levies of $$4,500,000.$ The county

estimated that $3$ percent of the taxes levied would be uncollectible. As of April $30,2024,$ the due date for all property taxes, the county

had collected $$4,185,000$ in taxes. During the current fiscal year, the county collected $$54,500$ in delinquent taxes and $$5,100$ in

interest and penalties on the delinquent taxes. The county imposed penalties and interest in the amount of $$14,800$ but only expects

to collect $$12,950$ of that amount. At the end of the fiscal year $($June $30,2024),$ uncollected taxes, interest, and penalties are

reclassified. They are not expected to be collected within the first $60$ days for the following fiscal year.

Required

Record entries for the above transactions as stated in the individual statements below, and post corresponding information into the

Revenues ledger as appropriate.

a$.$ Prepare journal entries to record the tax levy on July $1,2023,$ in the General Fund. $($Ignore all entries in the governmental activities

journal.$)$

b$.$ Prepare a summary journal entry to record the collection of current taxes as of April $30.$

c$.$ Prepare a summary journal entry to record the collection of delinquent taxes, interest, and penalties. $($You may assume that these

amounts had been designated as Deferred Inflows of Resources.$)$

d$.$ Prepare the journal entry necessary to reclassify the uncollected tax amounts as delinquent. Assume these taxes are not expected

to be collected within $60$ days of year$-$end.

e$.$ Prepare the journal entry necessary to record interest and penalties if they are not expected to be collected soon after year$-$end.