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1 Benton County includes an independent school district and two individually chartered towns within the County, Benton County's Treasurer assesses and collects property taxes on

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1 Benton County includes an independent school district and two individually chartered towns within the County, Benton County's Treasurer assesses and collects property taxes on behalf of itself, the school district, and the towns. The County uses a tax collection custodial fund to record tax collections for the school district and towns. During the year ended December 31, 2020, the following transactions took place 1. The County levied taxes as follows: 10 points BOOK Denton County General Tund School District Towns Total 525,300,000 12,800,000 2.900,000 $40,900,000 Print 2. The property taxes levied in part(a) were collected. 3. The amounts collected were paid to the school district and towns Required: a. Prepare Journal entries for Benton County and the Benton County Independent School District-Identify the funds References transaction/event, se View transaction list 1 Record the current property tax receivables. 2 Record entry for cash collection of tax. Note : = journal entry has been entered Record entry Clear entry Prey Required A1 Required A2 Required A3 10 points Record the transactions in the books of the Benton County General Fund. (If no entry is required for a transaction/event, Journal Entry Required" in the first account field.) View transaction list View jernal entry workshoot oBook TER No Events General Journal Debit Credit A 1 Print Taxes Receivable Current Revenues Control-(Property Taxes) References 2 B Cash Taxes Receivable-Current View transaction list View Journal entry worksheet No Events Credit Debit 40,900,000 1 General Journal Taxes Receivable for Other Governments Additions-- Property Taxes Collected for Other Governments 25,300,000 2 B. Cash Taxes Receivable for Other Governments 3 C1 Deductions-Payment of Property Taxes to Other Governments Amounts Payable to Other Governments 4 4 C2 Amounts Payable to Other Governments Cash

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