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Prepare joumal entries to record the preperty tax transactions in the porernmental activities journal, $($If no entry is required for a transaction$/$evert$,$ Prepare joumai entries to record the preperty tax transactions in Joumbl Enkry Regared" in the first account fieldi$)$

$\backslash$table$[[$Transaction$,\backslash$table$[[$Fund I$],[$Governmental$],[$Artinties$.]],$Ceneral Joumal,,Dabit,Crisufit$],[1.$ Levied propeny tans of $96,600000,$ of which $2$ percent is estmaled io be uncol lecilile.$],[1,\backslash$table$[[$Governmerlal$],[$Actantes$]],$Tawes Feceivablo$-$Cument,$,6,500,0500,],[,$Alowance for Lncollectiela Currel Taxes,$,,132,0500],[,,0,,5468,000$