The post-closing trial balance of the Winston County General Fund included the following ledger account balances on June 30, 2005:
Taxes receivable-delinquent $30,200 dr
Allowance for uncollectible delinquent taxes 1,300 cr
The property taxes assessment for the fiscal year ending June 30, 2006, totaled $640,000; 4% of Winston County's property taxes assessment has been uncollectible in past fiscal year.
Prepare a journal entry for the taxes of Winston County's General Fund on July 1, 2005, the date on which the property taxes for the fiscal ending June 30, 2006, were billed to taxpayers.