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[Para. 4-a-9] Interest and penalties receivable on delinquent taxes was increased by $8,454;$1,536 of this was estimated as uncollectible and $2,113 was considered unavailable for use in the current fiscal year. Required: Record this transaction in the General Fund and governmental activities journals as a revenue transaction. The $2,113 considered unavailable for use is recorded as deferred inflows of resources in the General Fund journal and as revenue in the governmental activities journal