On July 1, 2020, the beginning of its fiscal year, Ridgedale County recorded gross property tax levies of $3,500,000. The county estimated that 3 percent of the taxes levied would be uncollectible. As of April 30, 2021, the due date for all property taxes, the county had collected $3,235,000 in taxes. During the current fiscal year, the county collected $49,500 in delinquent taxes and $4,100 in interest and penalties on the delinquent taxes. The county imposed penalties and interest in the amount of $13,800 but only expects to collect $12,450 of that amount. At the end of the fiscal year (June 30, 2021), uncollected taxes, interest, and penalties are reclassified. They are not expected to be collected within the first 60 days for the following fiscal year.

I need help on the subsidiary portion on the revenue ledger. Here is what I have so far.

Required Record entries for the above transactions as stated in the individual statements below, and post corresponding information into the Revenues ledger as appropriate. a. Prepare journal entries to record the tax levy on July 1, 2020, in the General Fund. (Ignore all entries in the governmental activities journal.) b. Prepare a summary journal entry to record the collection of current taxes as of April 30. c. Prepare a summary journal entry to record the collection of delinquent taxes, interest, and penalties. (You may assume that these amounts had been designated Deferred Inflows of Resources.) d. Prepare the journal entry necessary to reclassify the uncollected tax amounts as delinquent. Assume these taxes are not expected to be collected within 60 days of year-end. e. Prepare the journal entry necessary to record interest and penalties if they are not expected to be collected soon after year-end. Complete this question by entering your answers in the tabs below. Req A to E Journal Entries Req A to E Subsidiary Ledger Record the following journal entries 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 View journal entry worksheet No Event Credit Debit 3,500,000 1 a General Journal Taxes Receivable-Current Allowance for Uncollectible Current Taxes Revenues 105,000 3,395,000 2 b 3,235,000 Cash | Taxes Receivable-Current 3,235,000 3 c(1) 53,600 Cash Taxes Receivable-Delinquent 49,500 Interest and Penalties Receivable on Taxes 4,100 4 (2) 53,600 Deferred Inflows of ResourcesUnavailable Revenues Revenues 53,600 5 0(1) 265,000 105,000 Taxes Receivable-Delinquent Allowance for Uncollectible Current Taxes Taxes Receivable-Current Allowance for Uncollectible Delinquent Taxes 265,000 105,000 6 d(2) 160,000 Revenues Deferred Inflows of ResourcesUnavailable Revenues 160,000 7 13,800 Interest and Penalties Receivable on Taxes Allowance for Uncollectible Interest and Penalties 1,350 12,450 Deferred Inflows of ResourcesUnavailable Revenues Complete this question by entering your answers in the tabs below. Req A to E Journal Entries Req A to E Subsidiary Ledger Show subsidiary detail for the Revenues ledger. RIDGEDALE COUNTY Revenues Ledger Est. Revenues Dr(Cr) Revenues Cr(Dr) Balance Dr(Cr) Account / Description Taxes Property Tax Interest and Penalties 3,395,000 (3,395,000) Delinquent Taxes Property Tax Interest and Penalties 49,500 4,100 (49,500) (53,600) Deferred Inflows of Resources Property Tax Interest and Penalties Req A to E Journal Entries Req A to E Subsidiary Ledger >