20. Kirby County established a tax agency fund to collect property taxes for the City of Kix, the City of Denton, and Kirby County School District. Total tax levies of the three governmental units were $280,000 for the year, of which $70,000 was for the City of Kix, $50,000 for Denton, and $160,000 for the School District. The tax agency fund charges a 3% collection fee that it transfers to the general fund of the County in order to cover costs incurred for agency fund operations. During the year the tax agency fund collected and remitted $200,000 of the $280,000 levies to the various governmental units. Collection fees associated with the $200,000 were remitted to Kirby Countys general fund prior to year end. Required Prepare the journal entries to record tax collections and remittances for the Kirby County Tax Agency Fund