10. At year-end, the uncollected property taxes were declared delinquent. The existing allowance for uncollectible taxes is reclassified to delinquent. Croton's director of finance estimated that $500 of the uncollected taxes would be collected in January and February 2020 and $400 would be collected during the rest of 2020. 10 0 x 0 0 0 x 0 x 0 Property taxes receivable - delinquent Property taxes receivable To record delinquent property tax receivables. Allowance for uncollectible taxes Allowance for uncollectible taxes - delinquent To record allowance account to delinquent. Revenues - property taxes Deferred property tax revenues 0 0 x 400 0 0 400