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5 3 ) All revenues of the City of Centerville are accounted for on the modified accrual basis. Below is shown a list of Centerville's

53) All revenues of the City of Centerville are accounted for on the modified accrual basis. Below is shown a list of Centerville's General Fund transactions of a revenue nature. State which transactions should be recognized by the General Fund as a revenue in the year of occurrence. If any item is not a current revenue, state the proper treatment for that item.
1) Receipt of money from issue of tax anticipation notes.
2) Collection of taxes that had been written off in prior year.
3) Collection of current-year property taxes.
4) Collection of prior years' delinquent property taxes.
5) Receipt of money in prepayment of a property owner's next-year taxes.
6) Collection of accounts receivable for charges for services. Amount is included in deferred inflows of resources.

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