Prepare journal entries for the following transactions for both the General Fund and the Government-wide financial statements:

1. The Kent City levies $200,000 of property taxes for its current fiscal year. 1% of the tax levy is expected to be uncollectible

2. The city collects $170,000 of its taxes during the year

3. The city collects $3,000 of prior year-year taxes during the the first two months if the current fiscal year

4. $10,000 of the current-year levied property taxes is not collected by the end of the year and is not expected to be collected during the the first months of the next year