in compliance with a newly enacted state law tilburg county assumed the responsibility of collecting all property taxes levied within its boundaries as of july 1/

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c. In its original computation of the gross levy, Newport Township made an error that will reduce both the gross and estimated amounts to be collected by $10,000.
d. As of September 30, 2018, the tax agency fund has received $1,440,000 in first-quarter payments. On October 1, the agency fund made a distribution to the three governmental units on the basis of the composite property tax rate.
Required
For the period July 1, 2018, through October 1, 2018, prepare journal entries to record the preceding transactions, using the following format:

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