I'm having a hard time making the journal entry for this portion of my project:

[Para. 6-d-7] During the second half of 2021, property taxes were collected in the amount of $290,000.

At year-end, the uncollected amount of current property taxes receivable and related estimated uncollectible amount were reclassified as delinquent. Interest and penalties of $3,600 were also levied, of which $180 was estimated as uncollectible and $684 was classified as a deferred inflow of resources, the remainder was recognized as revenue.

Required: Prepare the journal entries to record the receipt of current property taxes, to reclassify amounts as indicated; to accrue interest and penalties, and related revenues and deferred inflow of resources.

Thank you! <3