14. The following transactions occurred for a county government. All transactions are recognized in the countys general fund.

a. On January 1, 2020, a county government sends out property tax bills in the amount of $100,000,000.

b. Of the property tax bills sent to property owners, $15,000,000 is estimated to be uncollectible.

c. During the year, $88,000,000 is collected.

d. Of the $12,000,000 of uncollected taxes at December 31, 2020, $3,000,000 is expected to be collected within the next 60 days, and $1,800,000 is expected to be collected after 60 days.

e. The remaining taxes receivable are estimated to be uncollectible.

f. In 2021, $10,000,000 is collected related to 2020 tax bills.

g. In 2021, the remaining uncollected 2020 taxes are written off.

Using the attached T-account template, prepare the necessary entries to recognize the above events.

Assets =	Liabilites+	Fund Balance
Current Assets	Current liabities	Budget	Assigned	Unassigned	Nonspendable	Restricted	Committed