Ben City maintains its books and records in a manner that facilitates the preparation of fund financial statements. Prepare all necessary journal entries to record the following events related to property tax revenues for the year ended December 31, 2017. The city has adopted the 60-day rule for property tax revenue recognition.

a. On January 3, 2017 the city council levied property taxes of $2 million to support general government operations, due in two equal installments on June 20 and December 20, 2017. The property taxes were levied to finance the 2017 budget, which had been adopted on November 3, 2016. Historically 2 percent of property taxes are uncollectible.

b. The city collected the following amounts related to property taxes Delinquent 2016 taxes collected in January 2017 $ 22,000 Delinquent 2016 taxes collected in March 2017 $ 25,000 2017 taxes collected in June 2017 $ 1,080 2017 taxes collected in December 2017 $ 800,000 Delinquent 2017 taxes collected in January 2018 $ 20,000 Delinquent 2017 taxes collected in March 2018 $ 30,000

c. Property taxes due in 2017 but uncollected by the December due date were reclassified as delinquent.

d. $4,000 of 2015 taxes were written off during 2017.