The following information concerns tax revenues for the city of Fairfield. The balances concerning property taxes on January $1,2018$ were as follows:

Delinquent property taxes receivables $..................$ $$105,000$

Allowance for uncollectible delinquent taxes $.......$ $ $(30,000)$

Tax Liens receivables $................................................$ $ $40,000$

Allowance for uncollectible tax liens $.....................$ $ $(23,000)$

Prepare entries for the general fund for the following $2018$ events:

Jan. Since current property taxes would not be collected for several months, $$275,000$ was borrowed Using tax anticipation notes.

Feb. Tax liens of $$10,000$ were collected; in addition, $$2,000$ of interest was collected that had not been accrued. The balance of tax liens was settled by receiving $$13,000$ for the property subject to the tax liens.

Apr. Collections on delinquent property taxes were $$100,000,$ and interest of $$4,500$ was collected. The interest had not been accrued. The balance of the account was converted into tax liens.

July Current property taxes were levied for $$422,00$ with a $5\%$ allowance for uncollectible months

Sept. Collection of current property taxes totaled $$345,000.$ The tax anticipation notes were paid off with interest of $$18,000$