A custodial Fund is used to collect and distribute property taxes for several governmental entities. It has collected cash for the entities of $228,000 and has $456,000 in its Property Taxes Receivable for other governments account at its fiscal year-end.

What should be the balance in its Due to Other Governments account at its fiscal year-end?

Select One:

A) $684,000

B) $228,000

C) $456,000

D) $0