12. The City of Timberline recorded its FY 2017 property tax levy in the General Fund. It was estimated that $60,000 would be uncollectible. When the tax levy is recorded, indicate whether each of the following accounts of the General Fund should be debited (D), credited (C), or is not affected (N). 1. Taxes Receivable Current 2. Deferred Inflow of Resources 3. Estimated Uncollectible Current Taxes 4. Revenues 5. Estimated revenues