The City of Charleston recorded its FY 2014 property tax levy in the general fund.It was estimated that $6,000 would be uncollectible.When the tax levy is recorded,indicate whether each of the following accounts of the General Fund should be debited (D),credited (C),or is not affected (N).
_____ 1.Taxes Receivable Current
_____ 2.Bad Debt Expense
_____ 3.Estimated Uncollectible Current Taxes
_____ 4.Revenues
_____ 5.Estimated revenues
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