Choice "A" is correct. The net property tax revenues would include the $500,000 collections during the year plus the $100,000 expected collections within 60 days of year-end, for a total of $600,000. The remaining expected collections of $90,000 ($60,000 + $30,000) would be recorded as deferred inflows of resources, not revenues, under the modified accrual basis of governmental accounting for revenues. The $10,000 estimated to be uncollectible would not be considered since revenues are accounted for net of the estimated uncollectible amount.Choice "d" is incorrect. The revenues account would include neither the $90,000 expected collections beyond 60 days after year-end nor the $10,000 uncollectible amount.Choice "b" is incorrect. The revenues account would not include the $90,000 expected collections beyond 60 days after year-end.Choice "c" is incorrect. The revenues account would include the $100,000 expected collections shortly after year-end (within 60 days).