Higgins City levied $5,000,000 of General Fund property taxes for the calendar year ending December 31, 2019, with an estimated uncollectible amount of $300,000. During 2019 and the first two months of 2020, $4,500,000 of the levy is expected to be collected; however, $200,000 of the levy is not expected to be collected until after February 2020. Record the property tax revenue that should be recognized for the calendar year end December 2019 in two ways: first, from the perspective of the governmental activities on the government-wide statement of activities, and second, from the perspective of the General Fund on the statement of revenues, expenditures, and changes in fund balance. Show your calculations. Explain why property tax revenue is treated differently in those two statements. For governmental activities: Date Account Name Debit Credit Calculations: For the General Fund: Date Account Name Debit Credit Calculations: