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During 2023, a township issued $3,000 in fines for failure to keep real property in 'acceptable' condition. The township estimates that $300 of the fines

During 2023, a township issued $3,000 in fines for failure to keep real property in 'acceptable' condition. The township estimates that $300 of the fines issued in 2023 will be uncollectible. The township has the following cash collections:  During 1/2023 - 2/2023, collected $200 related to 2022 fines.  During 3/2023 - 12/2023, collected $2,300 related to 2023 fines.  During 1/2024 - 2/2024, collected $300 related to 2023 fines. For calendar year 2023, how much fines revenue should the township recognize in its fund financial statements?

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