Record the following transaction for the wayneland county general found

1. Property taxes of 7100000 were levied 1.6 percent pf these taxes are estimated to be uncollectible
2. The county clerks office inappropriately had duplicate bills for the same properties in the amount 33000
3. $ 6900000 in property taxes were collected
4. $59000 in property taxes were determined to be uncollectible
5. At year end tax receivable estimates indicates that:

$20,000 would be received 120 days after year-end

$45,000 would be received 90 days after year-end

$22,000 would be received 60 days after year-end

$21,000 would be received 30 days after year-end