Bevo County Levies a Property Tax of $10 Million for 10

Bevo County levies a property tax of $10 million for 10 villages within the County. The County anticipates that it will collect the entire $10 million that has been levied. What journal entry should Bevo County make for its Custodial Fund when the tax is levied?
a.
$\begin{array}{llr} \text {Property taxes receivable for County } &10,000,000\\ \text { Revenues-property taxes } & &10,000,000\\\end{array}$

b.
$\begin{array}{llr} \text { Property taxes receivable for County } &10,000,000\\ \text { Additions-property taxes collected for other governments } &&10,000,000\\\end{array}$

c.
$\begin{array}{llr} \text { Property taxes receivable for County } &10,000,000\\ \text { Other financing source-property taxes } & &10,000,000\\\end{array}$


d. No entry is required until the property taxes are collected.