Selected Transactions for the Jackson Independent School District Are Presented

Selected transactions for the Jackson Independent School District are presented below. All amounts are in thousands of dollars.
1. On January 1, the school district levied property taxes of $8,000. The due date for the taxes is March 31. The school district expects to collect all except $200 either by the end of the fiscal year or within 60 days thereafter. The other $200 is expected to be uncollectible.
2. During the first quarter (ending March 31) the school district collected $6,800 of its current year's property taxes. The rest of the taxes are past due.
3. On June 12, the school district wrote off $88 of property taxes as uncollectible.
4. From March 31 to December 31 the school district collected $700 of the property taxes that were levied on January 1. The school district expects to collect an additional $300 of these taxes during the first two months of the next fiscal year.
Instructions: Prepare the necessary journal entries. Dates and explanations may be omitted. If a transaction requires no entry, do not leave it blank: state "No Entry Required" and explain why