The following transactions relate to the General Fund of the City of Buffalo Falls for the year ended December 31, 2017:

1) Beginning balances were: Cash, $90,000; Taxes Receivable, $185,000; Accounts Payable, $50,000; and Fund Balance, $225,000.

2) Cash receipts totaled $870,000 for property taxes and $290,000 from other revenue.

(Cash, taxes receivable, revenues control)

Show journal entries for the above transactions.