Colusa County's General Fund Reports the Following Balances for Property

Colusa County's general fund reports the following balances for property taxes at the beginning of 2021, all related to 2020 property taxes:
$\begin{array}{lr}\text { Property taxes receivable } & \$ 800,000 \\\text { Allowance for uncollectible property taxes } & (550,000) \\\text { Deferred inflows-unavailable tax revenues } & (40,000)\end{array}$ During 2021, the county sends out tax bills totaling $50,000,000, of which 2% are expected to be uncollectible. Collections are as follows:
$\begin{array}{llcc} \text { Collections on 2020 propety taxes } &\$300,000 \\ \text { Collections on 2021 propety taxes } &49,100,000\end{array}$
The remaining uncollected 2020 taxes are written off. Of the $900,000 in uncollected 2021 taxes, $280,000 is expected to be collected within 60 days of year-end and $45,000 is expected to be collected after 60 days. The remaining $575,000 is considered uncollectible.
Required
Prepare the journal entries to record these events, occurring in 2021:
a. Property tax bills for 2021 are sent out.
b. 2020 taxes are collected in cash in 2021. The remainder are written off.
c. 2021 taxes are collected in cash.
d. The accounts are adjusted at the end of 2021.