A city forecloses on a property because property taxes had not been paid. The city sells the property to collect its taxes and interest of $12,000. The net proceeds (after the sales commission) from the sale were $13,800. Which of the following entries should be made when the sale occurs?

a. Debit Cash for $12,000

b. Credit Property taxes receivable for $13,800.

c. Credit Allowance for uncollectible property taxes for $1,800.

d. Credit Vouchers payable for $1,800.