PT previously levied of $300,000 has not been collected as of the end of the Financial Statement reporting period and is delinquent. When the PT was levied, a 5% allowance for uncollectible PT was recorded. The JE required based upon these facts would be a Debit PT Receivable - Current $300,000 Credit PT Receivable - Delinquent $300,000 b. Debit PT Receivable - Delinquent $300,000 Credit PT Receivable - Current $300,000 c. Debit PT Receivable - Delinquent $300,000 Credit PT Receivable - Ourrent $285,000 Credit Allowance for Uncollectible PT - Current $ 15,000