Event $1-$ The Blake County commissioners pass a property tax levy totaling $$5,100,000.$ Based on prior year collection rates, it is estimated that $$100,000$ in property taxes will be uncollectible.

Event $2-$ During Year $5,$ the general fund of Blake County collected $$405,000$ in licenses and permits. The budgeted amount is $$400,000.$

Problem $1.$

Event $1$: The Blake County commissioners pass the property tax levy and taxpayers are billed for property taxes.

For each general fund account listed below, indicate whether the account will be debited, credited, or is not affected by this event. Click in the associated cell and select the appropriate answer.