Prepare entries to record the following transactions and events related to dominguez county's property taxes for the year beginning january 1, 2013:

a. to raise property tax revenues of $940,000, the county sends bills to property owners totaling $950,000. this will provide $10,000 for uncollectible taxes and refunds. the county makes no provision for possible tax refunds.
b. shortly after receiving his $5,000 tax bill, harold appeals his assessment. his tax bill is reduced by $1,000. he then pays the remaining $4,000 that is due.
c. dominguez county receives $900,000 in cash from taxpayers (other than harold) who make timely payment on their taxes.
d. brown's home is destroyed by fire. he declares bankruptcy and the county writes off his $3,000 tax bill as uncollectible.
e. c. blacke and d. wight, who received bills totaling $8,000, are unable to pay on time. the county bills them $300 for interest. they subsequently pay the taxes plus interest. (do not make an adjustment for delinquent taxesreceivable for c. blacke and d. wight as this entry is only made at year-end.)
f. at year-end, the county declares all unpaid property taxes to be delinquent. interest and penalties amounting to $1,500 is assessed against the delinquent taxpayers and is considered available.
g. the county decides to increase its allowance for uncollectible taxes by $1,000.