**UPDATE: I found the solution on my own. thanks.

Kirby County established a tax custodial fund to collect property taxes for the City of Kix, the City of Denton, and Kirby County Independent School District. Total tax levies of the three governments were $200,000 for the year, of which $60,000 was for the City of Kix, $40,000 for Denton, and $100,000 for the School District. The tax custodial fund charges a 2% collection fee that it transfers to the General Fund of the County in order to cover costs incurred for custodial fund operations. During the year the tax custodial fund collected and remitted $150,000 of the $200,000 levies to the various governments. Collection fees associated with the $150,000 were remitted to Kirby County's General Fund prior to year end. For the Kirby County Tax Custodial Fund prepare the journal entries to record the taxes collected during the year and the remittances made to participating governments. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list A Record the taxes receivable for funds and government. B Record the cash received on account of taxes. C Record the collection and remittance of taxes for the year to the various governmental units. Record the paid taxes for the year to the various governmental units. Record the deductions for tax collections for various governmental units. Answer is complete but not entirely correct. No Transaction General Journal Debit Credit 01 Taxes Receivable for Other Funds and GovernmentsCurrent 200,000 Due to Other Funds and Governments 200,000 02 Cash 150,000 Taxes Receivable for Other Funds and Governments-Current 150,000 03 150,000 Due to Other Funds and Governments Due to School District Due to General Fund Due to Kix Due to Denton - 04 Due to Kix Due to General Fund Due to School District Due to Denton Cash 150,000 Cash Cash Cash Kirby County established a tax custodial fund to collect property taxes for the City of Kix, the City of Denton, and Kirby County Independent School District. Total tax levies of the three governments were $200,000 for the year, of which $60,000 was for the City of Kix, $40,000 for Denton, and $100,000 for the School District. The tax custodial fund charges a 2% collection fee that it transfers to the General Fund of the County in order to cover costs incurred for custodial fund operations. During the year the tax custodial fund collected and remitted $150,000 of the $200,000 levies to the various governments. Collection fees associated with the $150,000 were remitted to Kirby County's General Fund prior to year end. For the Kirby County Tax Custodial Fund prepare the journal entries to record the taxes collected during the year and the remittances made to participating governments. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list A Record the taxes receivable for funds and government. B Record the cash received on account of taxes. C Record the collection and remittance of taxes for the year to the various governmental units. Record the paid taxes for the year to the various governmental units. Record the deductions for tax collections for various governmental units. Answer is complete but not entirely correct. No Transaction General Journal Debit Credit 01 Taxes Receivable for Other Funds and GovernmentsCurrent 200,000 Due to Other Funds and Governments 200,000 02 Cash 150,000 Taxes Receivable for Other Funds and Governments-Current 150,000 03 150,000 Due to Other Funds and Governments Due to School District Due to General Fund Due to Kix Due to Denton - 04 Due to Kix Due to General Fund Due to School District Due to Denton Cash 150,000 Cash Cash Cash