On July 1, 2017, the beginning of its fiscal year, Ridgedale County recorded gross property tax levies of $3,200,000. The county estimated that 5% of the taxes levied would be uncollectible. As of April 30, 2018, the due for all property taxes, the county had collected $2,950,000 in taxes. The county imposed penalties and interest in the amount of $13,500, but only expects to collect $12,300 of that amount. At the end of the fiscal year the county had collected $48,000 in delinquent taxes and $3,800 in interest and penalities on the delinquent taxes.

B. Show subsidiary detail for the Revenue ledger.

Year Account Title Est. Revenues Dr(CR) Revenues Cr(Dr)

July 1, 2017 Property Taxes

July 1, 2017 Intergovernmental Revenues

July 1, 2017 Licenses and Permits

July 1, 2017 Fines and Forfeits

July 1, 2017 Miscellaneouse Revenues