On July 1, 2020, the beginning of its fiscal year, Ridgedale County recorded gross property tax levies of $4100,000 The county estlmated that 3 percent of the taxes levied would be uncollectible. As of Aprl 30, 2021, the due date for all property taxes, the county had collected S3,805,000 In taxes. During the current fiscal year, the county collected $52,500 In delinquent taxes and $4,700 In Interest and penaltles on the delinquent taxes. The county Imposed penaltles and Interest In the amount of $14,400 but only expects to collect $12,750 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 Required Record entries for the above transactions as stated In the Indlvidual statements below, and post corresponding Information Into the Revenues ledger as approprlate 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 delilnquent taxes, Interest, and penalties. (You may d. Prepare the Journal entry necessary to reclassify the uncollected tax amounts as delinquent. Assume these taxes e. Prepare the Journal entry necessary to record Interest and penalties if they are not expected to be collected soon assume that these amounts had been designated Deferred Inflows of Resources.) are not expected to be collected within 60 days of year-end after vear-end