[Para. 6-d-8] At year-end, the uncollected amount of current property taxes receivable and related estimated uncollectible amount were reclassified as delinquent. Interest and penalties of $875 were also levied, of which $131 was estimated as uncollectible and $684 was classified as a deferred inflow of resources, the remainder was recognized as revenue. Required: Prepare the journal entries to reclassify amounts as indicated; to accrue interest and penalties, and related revenues and deferred inflow of resources.