Current taxes were collected during the year for the funds and governments shown below: Current Taxes Funds/Governments: Collected City of Smithville General Fund $ 1,546,800 Smithville CSD 8,510,260 Smith County 2,476,830 Smith County FPD 1,747,540 Total collected $14,281,430 Required: Record the collections of current taxes and recognize specific liabilities to each fund or government, after deducting the 1 percent collection fee from other governments and adding the total collection fee to the amount due the City of corvallis GF