3. [Para. 4a-3) The General Fund collected the following receivable amounts in cash: Current year Property Taxes Delinquent Taxes Interest and Penalties Receivable on Taxes Sales Taxes Licenses and Permits Fines and Forfeits Intergovernmental Revenues Charges for Services Total $3,395,000 120,000 9,860 319,562 238,000 210,250 250,000 109,500 $4.652.172 Required: Record the receipt of cash and the related credits to receivables and revenues accounts, as applicable, in both the General Fund and governmental activities journals. (Select "Received in Cash" in the drop down [Description] menu in the Detail Journal related to the General Fund revenue entries.) Sales taxes exceeding the sales taxes receivable balance should be recorded as revenues. In addition to the cash collection, remember to recognize revenue in the General Fund for the full amount of the delinquent taxes and interest and penalties collected by reducing the deferred inflows of resources balance. These revenues were not expected to be collected within 60 days of year end, thus they were not considered "available" under the modified accrual basis of accounting and were classified as Deferred Inflows of Resources in the General Fund. Select "Previous Deferral" in the drop down [Description] menu in the Detail Journal. For governmental activities at the government-wide level, all Licenses and Permits and Charges for Services were attributable to the General Government function as Program Revenue-Charges for Services. Fines and forfeits were collected by General Government departments in the amount of $100,000 and by Public Safety departments in the amount of $110,250. Intergovernmental Revenues should be credited to Program Revenues General Government- Operating Grants and Contributions