37. The gross property tax levy for Dolphin City for the current fiscal year was calculated to be $5,400,000. Historical tax collection records indicate that 3% of the tax levy will not be collectible. Based on this information, record the tax levy journal entry in the General Fund.

38. Of the $5,400,000 gross tax levy previously described, $5,100,000 was collected as of the due date. The amount that had not yet been collected is now past due, and this portion was reclassified as delinquent. Record the appropriate entry in the General Fund to reclassify the property tax accounts from current to delinquent.