$[$Para$.4-$a$-1]$ On January $2,2023,$ real property taxes were levied for the year in the amount of $$1,878,700.$ It was estimated that $1$ percent of the levy would be uncollectible.

Required: Record this transaction in both the General Fund and governmental activities journal. Type $4-$a$-1$ as the paragraph number in the $[$Add description$]$ box for this entry; $4-$a$-2$ for the next transaction, etc. Careful referencing by paragraph number is very helpful should you need to determine where you may have omitted a required journal entry or made an error. For the General Fund you will be directed to the Detail Journal. Select "Accrued Revenue" in the drop down $[$Description$]$ menu in the Detail Journal related to the General Fund entry.