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Property tax adjustments for government-wide financial statements When Oscar City prepared its governmental fund balance sheet for the year ended December 31, 2021, the General Fund column contained the following balances: During 2022, Oscar collected $35,200 of the delinquent taxes and wrote off the balance to the allowance account. Oscar levied real property taxes in the amount of $2,970,000 to finance its General Fund budget for the calendar year 2022. During the year, Oscar collected $2,816,000 against this levy. With regard to the remaining $154,000, Oscar expected to collect $103,400 during the first 2 months of calendar year 2023 and $44,000 later in the year between March and August 2023. Oscar wrote off $6,600 as uncollectible. Using the above information, calculate the amount of property tax revenue that will be recognized: a) in Oscar City's governmental fund statements for 2022. \$ b) in Oscar City's government-wide statements for 2022. $ c) Prepare the journal entries needed to adjust the fund statements so government-wide statements can be prepared. If no entry is necessary, select 'No debit (or credit) entry needed' in the account fields and enter 0 in the amount fields