Question: Prepare the general journal entries required for the following transactions

Prepare the general journal entries required for the following transactions of the Farmer County General Fund during 20X6. Also, use transaction analysis to show any effects on the GCA-GLTL accounts.
1. Levied property taxes, $9,000,000 (with uncollectible taxes estimated at $50,000).
2. Taxes collected before the due date totaled $7,500,000 of current taxes and $320,000 of 20X5 and other prior year taxes.
3. Purchased supplies on account for $110,000.
4. Purchased equipment costing $198,659, which was vouchered.
5. Issued a nine-month, 10% note to Jones National Bank on September 30, 20X6, to raise $300,000 to provide for a temporary cash shortfall in the General Fund.
6. Loaned $90,000 from resources available for general purposes to the Self-Insurance Internal Service Fund. Repayment is required in four years.
7. Paid salaries of $5,800,000 during 20X6. Accrued salaries at the end of the year totaled $100,000, while at the beginning of the year they were $75,000.
8. Contributed $82,000 of General Fund resources to help cover the cost of the new water distribution lines installed by the county’s Water Department, which provides services for a fee that is intended to recover the costs of providing the services.
9. Received $5,000 from the Economic Development Special Revenue Fund because General Fund resources had been used to pay a bill of the Economic Development Fund earlier in the year. General Fund expenditures were recorded when the bill was paid.
10. Paid $1,750 to the Central Printing Internal Service Fund for printing services used by the general administration of the county.
11. Record any necessary accruals at December 31, 20X6.

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