Selected transactions for the Jackson Independent School District are presented below. All amounts are in thousands of dollars.

1. On January l, the school district property taxes of $8,000. The due date for the taxes is March 31. The district expects to collect except $200 either by the end of the fiscal or within 60 days thereafter. The Other $200 is expected to be uncollectible.
2. During the first quarter (ending March 31) the school district collected $6,800 of its current property taxes. The rest of the taxes are past due.
3. On June 12, the school district wrote off property taXOS as uncollectible.
4. From March 31 to 31 the school district collected $700 Of the property taxes that were levied on January l. The school district expects to an additional $300 of these during the first two month of the next fiscal year.

Instructions:

Prepare the necessary journal entries. Dates and explanations may be omitted. If a transaction requires no entry, do not it leave blank: state "No Entry Required” and explain Why.