For fiscal 2022, Lake City levied a property tax of $270,000. The city estimated that 4% of the tax will not be collected. By fiscal year end, the city, based on the cash already collected, 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 2023, Lake City collects $4,800 of the delinquent taxes and writes off the remaining delinquent taxes.

i. Prepare the journal entries to record all the property tax transactions in fiscal 2022. ii. Determine the amount of tax revenues reported for fiscal 2022. iii. Prepare the journal entries to record the collection and write-off of delinquent taxes in fiscal 2023.