A review of the Tax Receivable subsidiary ledger indicates the following: • $20,000 would be received 120 days after year-end • $45,000 would be received 90 days after year-end • $22,000 would be received 60 days after year-end • $21,000 would be received 30 days after year-end Record the property taxes to be deferred that is required by the GASB G. The treasurer of Smyth County approved the write-off of delinquent taxes from 2015 totaling $10,200 and related interest and penalties of $750. - Record the write-off of uncollectible delinquent taxes Prepare the journal entry as instructed for each.