30.) Which of the following accounts would be considered an operating account for a governmental entity?

a. Estimated Revenue

b. Property Tax Receivable

c. Fund balance

d. Other Financing Source

28.)

Dr Cr Encumbrance $18,000 Fund Balance Assigned $18,000 The above journal entry is an entry that most likely a. Records a tax payers assessment on commercial property b. Records an approved purchase order Records a county tax provision d. Records a transfer of a liability c