The county collector of Suncoast County is responsible for collecting all property taxes levied by funds and governments within the boundaries of the county. To reimburse the county for estimated administrative expenses of operating the tax custodial fund, the custodial fund deducts 1.5 percent from the collections for the town, the school district, and the other towns. The total amount deducted is added to the collections for the county and remitted to the Suncoast County General Fund. The following events occurred during the year:

1. Current-year tax levies to be collected by the custodial fund were:

County General Fund $10,333,000
Town of Bayshore General Fund 4,840,000
Suncoast County Consolidated School District 6,550,000
Other towns 3,120,000
Total $24,843,000

2. $13,700,000 of current taxes was collected during the first half of the year. Liabilities to all funds and governments as a result of the first half-year collections were recorded. (A schedule of amounts collected for each participant, showing the amount withheld for the county General Fund and net amounts due the participants, is recommended for determining amounts to be recorded for this transaction.) All cash in the tax custodial fund was distributed.
4. All additions and deductions were recorded by the custodial fund. Additions and deductions are aggregated because resources are held less than three months.

Required
a. Prepare journal entries for each of the foregoing transactions that affected the tax agency fund.
b. Record the current-year tax levies to be collected by the agency.
c. Record the current taxes collected during the first half of 2017.
d. Record the liabilities due to all funds and governments at the end of first half-year.
e. Record the distribution of all cash in the tax agency fund