The general fund of the City of Atlanta received a check for $10,000 from an Atlanta resident on July 1, 20X8. Of the amount received, $8,800 represented full payment of property taxes for 20X8, and the remaining $1,200 represented collection of prior year unpaid property taxes. On July 1, 20X8, the general fund should record the receipt by recording what journal entries? Show debits and credits and dollar amounts.