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 cash inflow nature. Write journal entries to record each transaction.

1) Receipt of $900,000 from issue of tax anticipation notes.

2) Collection of current-year property taxes in the amount of $1,300,000.

3) Receipt of money in prepayment of a property owner's next-year taxes in the amount of $15,000.

4) Collection of accounts receivable for charges for services in the amount of $225,000. Prior to your entry, the amount is included in deferred inflows of resources.