On July 1, 2017, the beginning of its fiscal year, Ridgedale County recorded gross property tax levies of $4,200,000. The county estimated that 5 percent of the taxes levied would be uncollectible. As of April 30, 2018, the due date for all property taxes, the county had collected $3,900,000 in taxes. The county im-posed penalties and interest in the amount of $14,500 but only expects to collect $12,800 of that amount. At the end of the fiscal year (June 30, 2018), the county had collected $53,000 in delinquent taxes and $4,800 in interest and penalties on the delinquent taxes. Required a. Prepare journal entries to record the tax levy on July 1, 2017, in the General Fund. (Ignore all entries in the governmental activities journal.) b. Prepare a summary journal entry to record the collection of taxes as of April 30. c. Prepare the journal entry necessary to reclassify the uncollected tax amounts as delinquent. d. Prepare the journal entry necessary to record interest and penalties. e. Prepare a summary journal entry to record the collection of delinquent taxes, interest, and penalties.