Grove County collects property taxes levied within its boundaries and receives a 1% fee for administering these collections on behalf of the municipalities located in the county. In the current year, Grove collected $1 million for its municipalities and remitted $990,000 to them after deducting fees of $10,000. In the initial recording of the 1% fee, Grove's custodial fund should credit Fund balance -- custodial fund, $10,000. Fees earned -- custodial fund, $10,000. Revenues control, $10,000. Due to Grove County general fund, $10,000