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The following transactions occurred in the General Fund of Smyth County. Prepare the journal entry(s) as instructed for each. Assume each item is independent of each other. A. The total estimated revenue budget for 2015 is $11,000,000 and the total appropriations for 2015 are $9,500,000. Total planned transfer to debt service funds for 2015 is $800,000. Record the budget (without subsidiary ledger detail) B. Smyth County was able to get a Tax Anticipation Note that was secured by the county's power to tax. The county borrowed $500,000 and planned to repay the loan as tax collections begin to exceed current disbursements for the year. Upon repayment of the loan the county must pay $12,600 in interest. - Record the Note payable and the later repayment of the note payable C. Property taxes of $7,000,000 were levied for Smyth County. Assume that 1.5 percent of these taxes are estimated to be uncollectible due to local economic conditions. - Record the entry when the tax is levied D. During 2015 the billing staff inappropriately had duplicate bills for the same properties in the amount of $23,000. Record the entry to correct this error E. Upon examining the revenues and expenditures to date, the governing board decided to amend the budget. The revenue budget needs to be decreased by $85,000 and the appropriations should be increased by $65,000. - Record the amendments to the budget when legally approved F. A review of the Tax Receivable subsidiary ledger indicates the following: $20,000 would be received 120 days after year-end $45,000 would be received 90 days after year-end $22,000 would be received 60 days after year-end $21,000 would be received 30 days after year-end Record the property taxes to be deferred that is required by the GASB G. The treasurer of Smyth County approved the write-off of delinquent taxes from 2015 totaling $10,200 and related interest and penalties of $750. - Record the write-off of uncollectible delinquent taxes