On July 1, 2020, the beginning of its fiscal year, Ridgedale County recorded gross property tax levies of $3,200,000. The county estimated that 2 percent of the taxes levied would be uncollectible. As of April 30, 2021, the due date for all property taxes, the county had collected $2,950,000 in taxes. During the current fiscal year, the county collected $48,000 in delinquent taxes and $3,800 in interest and penalties on the delinquent 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 (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 only need the subsidiary ledger below. Specifically the deferred inflows of resources section.

Reg A to E Req A to E Journal Entries 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 3,136,000 (3.136,000) Delinquent Taxes Property Tax Interest and Penalties 48,000 3,800 (48,000) (51,800) Deferred Inflows of Resources Property Tax Interest and Penalties