For the Kirby County Tax Agency Fund prepare the necessary journal entries or schedule for the related transactions 1. Kirby County established a tax agency fund to collect property taxes for the City of Kix the City of Denton, and Kirby County School District. Total tax levied of the three governmental units were S200,000 for the year, of which $60,000 was for the City of Kix, S40,000 for Denton, and $100,000 for the School District. 2. During the year, the tax agency fund collected the total levied amounts. 3. During the year, the tax agency fund remitted the taxes received, less a collection fee, to the various governmental units and remitted. The tax agency fund charges a 2% collection fee that it transfers to the General Fund of the County in order to cover costs incurred for agency fund operations. Collection fees were remitted to Kirby County's General Fund prior to year-end (Hint, within the transaction record the fee amount as a credit to Due to General fund)