$[$Para$.4$a$-1]$ Property taxes were levied in the amount of $$3,500,000.$ It is estimated that

$1$ percent of the tax will be uncollectible.

Required: Record this transaction in both the General Fund and governmental activities

journal. Record the tax levy as a revenue in both journals; you will adjust for unavailable

revenues at year end. $($Note: 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.$)$ Select $$Accrued Revenue$$ in the drop down

$[$Description$]$ menu in the Detail Journal related to the General Fund entry.

$2.[$Para$.4$a$-2]$ Purchase orders, contracts, and other commitment documents were issued in

the following amounts for the following functions:

General Government $ $695,000$

Public Safety $675,000$

Public Works $615,000$

Culture and Recreation $77,500$

Total $$2,062,500$

Required: Record the encumbrances in the General Fund general journal and Detail

Journal as appropriate. In the Detail Journal, select $$Purchase Orders$$ from the drop

down $[$Description$]$ menu.

$3.[$Para$.4$a$-3]$ The General Fund collected the following receivable amounts in cash:

Current year Property Taxes $$3,395,000$

Delinquent Taxes $120,000$

Interest and Penalties Receivable on Taxes $9,860$

Sales Taxes $319,562$

Licenses and Permits $238,000$

Fines and Forfeits $210,250$

Intergovernmental Revenues $250,000$

Charges for Services $109,500$

Total $$4,652,172$

Required: Record the receipt of cash and the related credits to receivables and revenues

accounts, as applicable, in both the General Fund and governmental activities journals.

$($Select $$Received in Cash$$ in the drop down $[$Description$]$ menu in the Detail Journal

related to the General Fund revenue entries.$)$ Sales taxes exceeding the sales taxes

receivable balance should be recorded as revenues.

In addition to the cash collection, remember to recognize revenue in the General Fund for

the full amount of the delinquent taxes and interest and penalties collected by reducing

the deferred inflows of resources balance. These revenues were not expected to be

collected within $60$ days of year end, thus they were not considered $$available$$ under the

modified accrual basis of accounting and were classified as Deferred Inflows of

Resources in the General Fund. Select $$Previous Deferral$$ in the drop down

$[$Description$]$ menu in the Detail Journal.

For governmental activities at the government$-$wide level, all Licenses and Permits and

Charges for Services were attributable to the General Government function as Program

Revenue$-$Charges for Services. Fines and forfeits were collected by General Government

departments in the amount of $$100,000$ and by Public Safety departments in the amount

of $$110,250.$ Intergovernmental Revenues should be credited to Program Revenues$$

General Government$$Operating Grants and Contributions.

$4.[$Para$.4$a$-4]$ Delinquent taxes receivable in the amount of $$9,000$ were written off as

uncollectible. Interest and penalties accrued on these taxes in the amount of $$1,050$ were

also written off.

Required: Record the writeoffs in both the General Fund and governmental activities

general journals.