California city levied property taxes totaling $750,000. Of this amount, $10,000 was estimated to be uncollectible. Collections during the year totaled $725,000, of which $12,000 were associated with property taxes levied in the prior year that had been declared delinquent at the end of the prior year. All of the remaining property taxes receivable at the beginning of the current year, totaling $5,000, were written off as uncollectible. The net realizable amount at 6/30/X8 ($11,000) is expected to be collected within 60 days. Pass Journal entries.