8) The City of Lonesome Pines leviedproperty taxesfor the fiscal year ended June 30 2009 in the amount of $8000000. It is estimated that 2% will not be collected. During the year ended June 30 2009 $7200000 in property taxes were collected. It is estimated that $400000 will be collected during the next 60 days $240000 will be collected after 60 days and $160000 will not be collected. What is the maximum amount Lonesome Pines can recognize as property tax revenue for the fiscal year ended June 30 2009 in its Governmental Funds Statement of Revenues Expenditures and Changes in Fund Balances assuming there were nounpaid property taxesat the end of the previous year?A. $8000000B. $7200000C. $7600000D. $784000013) Governmental units use which fund type to account for services provided tothe generalpublic on a user-charge basis?A. Permanent fundB. Enterprise fundC. General fundD. Internal service fund