1) The General Fund of the City ofRichmondapproved a tax levyfor the calendar year 2009 in the amount of $1600000. Of thatamount $30000 is expected to be uncollectible. During 2009$1400000 was collected. During 2010 $100000 was collectedduring the first 30 days $40000 was collected during the next 30days and $30000 was collected during the next 30 days. During thepostaudit you discovered that the city showed $1570000 inrevenues. What adjusting entry would you need to make assuming youdecided to allow the maximum amount of revenues for 2009 usingmodified accrual accounting?