Your anser for #1 is incorrect in my snapshot for "taxes receivable for other funds and government-current the entry as a Debit of 21,943,000 is correct the Due to Other funds choice is correct so the below answer that you provided is incorrect please provide the correct answer:

1. Current-year tax levies:

Debit: Accounts Receivable - County General Fund ($10,443,000)

Debit: Accounts Receivable - Town of Bayshore ($4,895,000)

Debit: Accounts Receivable - Sun County Consolidated School District ($6,605,000)

Credit: Revenues - Taxes ($21,943,000)