14. 15. 16. 17. 18. [Para. 4-a-14] Tax anticipation notes issued by the General Fund were paid at maturity at face amount plus interest of $8, 150. (For the General Fund charge General Government for the interest expenditure. At the government-wide level, debit ExpensesInterest on Tax Anticipation Notes) [Para. 4-a-15] An investigation by city auditors disclosed that current year tax bills totaling $5,300 on several pieces of property had been sent in error to both the present and the prior owner, and no current year tax bills at all had been prepared for several other pieces of property for which a levy of $2,180 should have been made. (Correct all accounts affected; do not adjust the Estimated Uncollectible Taxes account as the amount is considered immaterial.) [Para. 4-21-16] The General Fund paid vouchers during the year in the amount of $4,100,000. [Pal-a. 4-21-17] The General Fund recorded liabilities of $47,000 to other funds for services received during the year. (Of this amount, $39,000 should be charged to Public Safety and $8,000 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.) [Para. 4-a-18] Current taxes receivable and related estimated uncollectibles were reclassied as delinquent. Interest and penalties of $9,000 were recorded on the delinquent taxes, of which $950 was estimated to be uncollectible. NOTE: The city of Bingham expects to collect the interest and penalties within 60 days of year-end