All revenues of the City of Capri are accounted for on the modified accrual basis. Below is shown a list of Capri's General Fund transactions of a revenue nature. State which ones should be recognized by the General Fund as a revenue in the year of occurrence. If any item is not a current revenue, state the proper treatment for that item. Receipt of money from issue of tax anticipation notes. Collection of taxes that had been written off in prior year. Collection of current-year property taxes. Collection of prior years' delinquent property taxes. Receipt of money in prepayment of a property owner's next-year taxes. Collection of accounts receivable for charges for services