For fiscal 2018, Smith Town levied a property tax of $230,000. The town estimated that 4% of the tax will not be collected. By fiscal year end, the town declares the uncollected amount of $10,200 as delinquent. Of the delinquent taxes, $5,700 is estimated to be collected within 60 days of year end and the rest is uncollectible. In fiscal 2019, Montclair collects $4,800 of the delinquent taxes and writes off the remaining delinquent taxes.

a. Prepare the journal entries to record the property tax transactions in fiscal 2018?

b. How much are the tax revenues for fiscal 2018?

c. Prepare the journal entries to record the collection and write-off of delinquent taxes in fiscal 2019?