Exercise $4-27($Algo$)$ Operating Transactions and Financial Statements $[$LO $4-1,4-2,4-3]$

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$,$$$,378,000,,],[$Sales Taxes Receivable,$16,000],[$Taxes Receivable$-$Delinquent,$588,000],[$Allowance for Uncollectible Delinquent Taxes,,,$$,194,000],[$Interest and Penalties Receivable,$26,780$ $ $194,000],[$Allowance for Uncollectible Interest and Penalties,$16,60011,660],[$Inventory of Supplies$],[$Vouchers Payable,$153,500],[$Due to Federal Government,$64,490],[$Deferred Inflows of Resources$-$Unavailable Revenues,$384,000],[$Fund Balance$-$Nonspendable$-$Inventory of Supplies,$16,600$

$201,130],[$Fund Balance$-$Unassigned$],[,$$$1,025,380,$$$1,025,380]]$

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 $30,2023.$