Bounty County had the following transactions in 2014. - 1. The budget for the county was approved, showing estimated revenues of $320,000 from local income taxes, and total estimated expenditures of $316,000. - 2. Tax bills were mailed amounting to $326,000, which are due in 60 days. All but 2% was expected to be uncollectible. - 3. Taxes collected prior to the due date amounted to $260,800. The balance was delinquent. - 4. $4,200 of taxes due were determined to be uncollectible and written off. - 5. The year-end books were closed, with the expectation that the remaining taxes due would be collected evenly over the first two months after the fiscal year end. - Required: - Prepare the journal entries for the General Fund for the transactions.