The City of Happy Valley records the following property tax transactions. Prepare the journal entries.
a. Property taxes of $10,000,000 are levied and 5% are estimated to be uncollectible.

b. Property taxes of $9,800,000 are collected. 

c. The property taxes become delinquent after the due date passes. The city estimates that 5% of the delinquent amount will not be collected.

d. Interest and penalties of $10,000 are charged on the delinquent taxes.

e. Delinquent taxes of $180,000 and $9,000 in interest and penalties are paid.

f. The property tax liens are filed on the outstanding taxes and $2,000 are estimated to be uncollectible.