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The City of Castleton's General Fund had the following post$-$closing trial balance at June $30,2022,$ the end of its fiscal year:

$\backslash$table$[[,$Debits,Credits$],[$Cash$,$$$265,120,*],[$Sales Taxes Receivable,$11,009,],[$Taxes Receivable$-$Delinquent,$183,009,],[$Allowance for Uncollectible Delinquent Taxes,,$ $21,969],[$Interest and Penalties Receivable,$6,289,,],[$Allowance for Uncollectible Interest and Penalties,,$1,160],[$Inventory of Supplies,$6,100,],[$Vouchers Payable,,$48,500],[$Due to Federal Government,,$29,490],[$Deferred Inflows of Resources$-$Unavailable Revenues,,$166,160],[$Fund Balance$-$Nonspendable$-$Inventory of Supplies,,$6,100],[$Fund Balance$-$Unassigned,,$198,130],[,$$$471,500,$$$471,500]]$

a$.$ Record the effect of the following transactions on the General Fund and governmental activities for the year ended June $30,2023.$

b$.$ Record in general journal form entries to close the budgetary and operating statement accounts in the General Fund only.

c$.$ Prepare a General Fund balance sheet as of June $30,2023.$

d$.$ Prepare a General Fund statement of revenues, expenditures, and changes in fund balance for the year ended June $30,2023.$

Complete this question by entering your answers in the tabs below.Required B

Required D

Record in general journal form entries to close the budgetary and operating statement accounts in the General Fund only. $($If no e required for a transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.$)$

Record the closure of budgetary statements account.