What are the journal entires for the following instructions.

Tax Rates Applicable to Governments Served by the Tax Custodial Fund Fiscal Year 2020 !All amounts rounded to next higher dollar! Tax Rate (Per $100 Assessed Tax GovernmentsfFunds of Assessed Valuation Valuation Le City of Smithville: General Fund $0.58 $323 913 790 $1 878 700 Total city rate and levy $0.58 $1 878 700 Smithville CSD: General Fund $2 .40 $370,931,790 $8,902,363 Debt service fund0. 1 2 445 119 Total CSD rate and levy $2.52 $9,347,482 Smith County: General Fund $0.30 $370,931,790 $1,112,796 County Road and Bridge Fund0.32 l 186 982 Total county rate and levy $0.62 $2 299 778 Smith County FPD: General Fund $0.95 $155,336,546 $1,475,698 Fire Station Construction Fund _0.30 466 010 Total county FPD rate and levy $1.25 $1 941 708 Grand Total tax rates and levies' $5.2: S |I Zl Note: Each property owner will receive a tax bill equal to the tax rates of all taxing authorities that have jurisdiction over hisl'her property times the assessed valuation of his/her property. Shown above are the aggregate taxes levied by each government, which are also the total amounts billed by the Tax (histodial Fund to all taxpayers in each jurisdiction. Record the following transactions that occurred during 2020 in the general journal of the Tax Chlstodial Fund. 1. [Para. 8-11-21] On January 2, 2020, the city's tax administrator mailed annual tax bills to all property owners in the total amount of $15,467,668 (see preceding table). The tax administrator maintains a detailed tax ledger to track amounts billed to and collected from each taxpayer and total amounts applicable to each fund and government. You need only record the grand total amount shown in the schedule above in the general journal, as illustrated in Chapter 8 of Reck, Lowensohn, and Neely. 2. [Para. 8-b-2] Delinquent taxes and related interest and penalties were collected during the year for the taxing authorities shown below: 32