An investigation by city auditors disclosed that current year tax bills totaling $10,000 on several pieces of property had been sent in error to both the present and the prior owner, and no current year tax bills at all had been prepared for several other pieces of property for which a levy of $7,000 should have been made. (Correct all accounts affected; do not adjust the Estimated Uncollectible Taxes account as the amount is considered immaterial.)