$[$Para$.6$b$-12]$ The uncollected balance of current taxes receivable and the related estimated uncollectible account were reclassified as delinquent. Property tax revenues and deferred inflows of resources were adjusted for unavailable revenues. Interest and penalties of $$1,200$ were accrued, of which $$120$ was estimated to be uncollectible.

Required: Record this transaction in both the debt service fund and governmental activities journals. In the debt service fund the dollar amount of net receivables and net interest and penalties also results in a debit to revenues and a credit to deferred inflows of resources.