Please complete the journal entries for each scenario for both the general fund and the governmental-wide fund.

16. [Para. 4-a-16] The General Fund paid vouchers during the year in the amount of $3,678,273. 17. [Para. 4-a-17] The General Fund recorded liabilities of $35,000 to other funds for services received during the year. (Of this amount, $30,000 should be charged to Public Safety and $5,000 to General Government. At the government-wide level, you should credit Internal Payables to Business-Type Activities.) (Note: Do not record this transaction in the Water Utility Fund until instructed to do so in Chapter 7 of this case.) 18. [Para. 4-a-18] Current taxes receivable and related estimated uncollectibles were reclassified as delinquent. Interest and penalties of $8,000 were recorded on the delinquent taxes, of which $800 was estimated to be uncollectible. NOTE: The city of Bingham expects to collect the interest and penalties within 60 days of year-end.