During the current year, the City of Plattsburgh recorded the following transactions related to its property taxes:

Levied property taxes of $$6,650,000,$ of which $2$ percent is estimated to be uncollectible.

Collected current property taxes amounting to $$6,015,000.$

Collected $$57,000$ in delinquent taxes and $$4,800$ in interest and penalties on the delinquent taxes. These amounts had been

recorded as Deferred Inflows of Resources in the prior year.

Imposed penalties and interest in the amount of $$7,200$ but only expects to collect $$6,200$ of that amount.

Reclassified uncollected taxes and interest and penalties as delinquent. These amounts are not expected to be collected within the

first $60$ days of the following fiscal year.

Required

a$.$ Prepare journal entries to record the property tax transactions in the General Fund.

b$.$ Prepare journal entries to record the property tax transactions in the governmental activities journal.

$c.$ Determine the amount of property tax revenue recognized during the current year in the General Fund and at the government$-$wide

level.