For the following event, prepare journal entries under a governmental fund (using modified accrual), necessary worksheet entries, and government-wide financial statements (using accrual basis of accounting). Property taxes had been levied in the amount of $10,000,000. It was estimated that 3% would never be collected, that $500,000 would be collected within 60 days of year-end, and that $217,000 would be collected more than 60 days from year-end. The City had recognized the maximum permitted under modified accrual accounting \begin{tabular}{|l|l|l|l|} \hline Worksheet Entries & & & \\ \hline Account Debited & Account Credited & & Amount Debited \\ \hline [Select ] & & [Select] \\ \hline & {[ Select] } & \\ \hline & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|} \hline JE under Accrual & & \\ \hline Account Debited & Account Credited & Amount Debited & 10,000,000 \\ \hline [Select] & & Amount Credited \\ \hline & {[ Select] } & \\ \hline & [Select ] & \\ \hline \end{tabular}