On July 1, 2017, the beginning of its fiscal year, Ridgedale County recorded gross tax levies of $4,300,000. The county estimated that 4 percent of the taxes levied would be uncollectible. As of April 30, 2018, the due date for all property taxes, the county had collected $3,995,000 in taxes. The county imposed penalties and interest in the amount of $14,600, but only expects to collect $12,850 of that amount. At the end of the fiscal year (June 30, 2018) the county had collected $53,500 in delinquent taxes and $4,900 in interest and penalties on the delinquent taxes. Required a-1. Prepare journal entries to record the tax levy on July 1, 2017 in the General Fund. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet Record the tax levy on July 1, 2017 in the General Fund. Note: Enter debits before credits. Date General Journal Debit Credit July 01, 2017 a-2. Show subsidiary detail for the Revenues ledger. RIDGEDALE COUNTY Revenues Ledger Account Title Est. Revenues Dr(Cr) Revenues Cr(Dr) Balance Dr(Cr) Year July 1, 2017 July 1, 2017 July 1, 2017 July 1, 2017 July 1, 2017 Property Taxes Intergovernmental Revenues Licenses and Permits Fines and Forfeits Miscellaneous Revenues