Jackson City's general fund had the following transactions regarding property taxes during the year. Prepare journal entries to record the transactions in the general fund.

1. Jackson City levies property taxes in the amount of 2,000,000. Experience shows that 3 percent of the amount levied will not be collected.

2. Jackson City collects cash of 1,800,000 on the property tax levy.

3. Jackson City reclasses all unpaid taxes and uncollectible allowances delinquent as of January 1.

4. Jackson City records the Interest and penalties receivable of 6 percent due on the delinquent taxes. Experience shows that 1 percent of the amount will not be collected,

5. Jackson City collects cash of 1,100 in interest and penalties.