The Trial Balance for Oscilla County at the Beginning of 2020

The trial balance for Oscilla County at the beginning of 2020 appears below:
$$\begin{array} { | l | r | } \hline \text { Account } & \text { Dr (Cr) } \\\hline \text { Cash } & \$ 200,000 \\\hline \text { Property taxes reoeivable } & 320,000 \\\hline \text { Accounts payable } & ( 215,000 ) \\\hline \text { Allowance for uncollectible taxes } & ( 120,000 ) \\\hline \text { Fund balance-unassigned } & ( 185,000 ) \\\hline \text { Total } & \$ \quad 0 \\\hline\end{array}$$ Events for 2020 are as follows:
1) Cash collected from property owners for 2019 taxes is $195,000. The remaining uncollected taxes were written off.
2) Property tax bills were sent out at the beginning of 2020 in the amount of $6,500,000, of which $240,000 were estimated to be uncollectible. Cash collected from property owners for 2020 taxes was $6,200,000. Of the $300,000 uncollected at year-end, $45,000 in taxes are expected to be collected in the next 60 days. The remainder are considered uncollectible.
3) The county has a very effective speed trap that keeps property taxes low. County police hide behind a large tree and catch motorists as they go down a steep hill on Main Street, which has a posted speed limit of 15 mph. Fines collected on speeding tickets remain with the county, and total $1,200,000 in cash in 2020.
4) Operating expenditures for the year are $7,000,000. Cash paid for operating expenditures totals $7,080,000.
5) Equipment of $100,000 is purchased for cash, and equipment is sold for $130,000 in cash.
6) $500,000 is transferred to the debt service fund for payment of principal and interest on general obligation debt.
Required
Prepare the statement of revenues, expenditures, and changes in fund balances for 2020, and the balance sheet as of year-end 2020, for Oscilla County's general fund. Include a separate schedule calculating property tax revenue for 2020.