The General Fund of the City of Lexington approved a tax levy for the calendar year 2012 in the amount of $2,000,000. Of that amount, $30,000 is expected to be uncollectible. During 2012, $1,750,000 was collected. During 2013, $100,000 was collected during the first 30 days, $70,000 was collected during the next 30 days, and $50,000 was collected during the next 30 days. During the postaudit, you discovered that the City showed $2,000,000 in revenues. What adjusting entry would you need to make, assuming you decided to allow the maximum amount of revenues for 2012, using modified accrual accounting?