During the second half of 2021, property taxes were collected in the amount of $290,000. At year-end, the uncollected amount of current property taxes receivable and related estimated uncollectible amount were reclassified as delinquent. Interest and penalties of $3,600 were also levied, of which $180 was estimated as uncollectible. $684 of the net interest and penalties receivable was classified as a deferred inflow of resources, and the remainder was recognized as revenue. Required: Prepare the journal entries to record the receipt of current property taxes, to reclassify amounts as indicated, to accrue interest and penalties, and related revenues and deferred inflow of resources.

Nine accounts are impacted, one of which is used twice. Total debits/credits should equal $358,600