Alpine County's July 1, 2020 General Fund Balance Sheet Reports

Alpine County's July 1, 2020 general fund balance sheet reports the following balances related to property taxes:
$\begin{array}{lr} \text { } &\mathrm{Dr}(\mathrm{Cr})\\ \text {Property taxes receivable } &\$450,000\\ \text {Allowance for uncollectible taxes } &(375,000)\\ \text { Deferred inflows of resources. } &(5,000)\\\end{array}$
The county has a June 30 fiscal year-end. The taxes receivable are uncollected fiscal 2020 taxes, and the allowance for uncollectible taxes is the amount of uncollected taxes not expected to be collected within 60 days of year-end. The deferred inflows account consists of $3,000 in uncollected fiscal 2020 taxes that are expected to be collected more than 60 days after year-end, and $2,000 in fiscal 2021 taxes collected in advance. The county records the following transactions in fiscal 2021, related to property tax billings and collections.
1) Property tax bills totaling $25,000,000 are sent out. The county expects that $700,000 of these bills are uncollectible.
2) Property taxes of $24,800,000 are collected in cash. Of this amount, $80,000 is payment for fiscal 2020 taxes, $6,000 is fiscal 2022 taxes paid in advance, and the remainder is payment of fiscal 2021 property taxes.
3) The uncollected taxes for fiscal 2020 are written off.
4) Of the uncollected fiscal 2021 property taxes, it is estimated that 60% will be collected within 60 days of year-end, another 10% will be collected more than 60 days after year-end, and the remainder are uncollectible.
Required
a. For the $450,000 in uncollected fiscal 2020 property taxes, how much property tax revenue was reported in fiscal 2020?
b. Prepare the journal entries necessary to record the activities of fiscal 2021, including fiscal year-end adjusting entries.
c. What is the total amount of property tax revenue reported in fiscal 2021?