1) Cr Dr $500,000.00 Cash Tax Anticipation Notes Payable $500,000.00 The above journal entry most likely records: a. Receipt of cash from notes b. Payment of cash from notes c. Transfer of notes to general funds d. Transfer of notes to special funds 2) Which of the following accounts would be considered an operating account for a governmental entity? a. Fund balance b. Property Tax Receivable c. Other Financing Source d. Estimated Revenue