4. [ Para. 4a-4] The General Fund collected the following amounts associated with past-due receivables. Required: Record the receipt of cash and the related credits to receivables, as applicable, in both the General Fund and governmental activities journals. 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