When Oscar City prepared its governmental fund balance sheet for the year ended December 31, 2021, the General Fund column contained the following balances: Property taxes receivable-delinquent Allowance for uncollectible taxes $9,000 $1,000 Deferred inflows of resources -unavailable property taxes $2,500 During 2022, Oscar collected $8,000 of the delinquent taxes and wrote off the balance to the allowance account. Oscar levied real property taxes in the amount of $675,000 to finance its General Fund budget for the calendar year 2022. During the year, Oscar collected $640,000 against this levy. With regard to the remaining $35,000, Oscar expected to collect $23,500 during the first 2 months of calendar year 2023 and $10,000 later in the year between March and August 2023. Oscar wrote off $1,500 as uncollectible. Using the above information, calculate the amount of property tax revenue that will be recognized: a) in Oscar City's governmental fund statements for 2022. $ 0 b) in Oscar City's government-wide statements for 2022. $ 0 x