During the current year, the Town of Westworld recorded the following transactions related to its property taxes:

Levied property taxes of $$3,300,000,$ of which $2$ percent is estimated to be uncollectible.

Collected current property taxes amounting to $$2,987,500.$

Collected $$26,500$ in delinquent taxes and $$2,400$ 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 $$3,750$ but only expects to collect $$3,100$ of that amount. No interest or penalties are expected to be collected this year or within $30$ days of year$-$end.

Reclassified uncollected taxes as delinquent. These amounts are not expected to be collected within the first $60$ days of the following fiscal year.

Prepare the journal entries for the General Fund and governmental activities journals. Closing entries are not required. $($If no entry is required for a transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.$)$

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