Prepare entries to record the following transactions and events related to Northern township’s tax revenues for the year beginning January 1, 2015:

a. To raise property tax revenue of $1,500,000 the County bills its property owners a total of $1,504,000, providing $4,000 for uncollectible and refundable taxes.

b. During the year, taxpayers pay a total of $1,300,000 in property taxes.

c. Edam declares bankruptcy, owing the County $4,000 in property taxes. The County writes off the unpaid amount as uncollectible.

d. The state collects sales taxes on behalf of Northern townships. It sends the province’s $300,000 for sales taxes collected during the year.

e. At year-end, the Northern township declares all unpaid property taxes to be

Delinquent.

You want the solution clear and tidy, I do not want the handwriting because it is not clear.