6. [Para. 4a-6] The General Fund collected the following receivable amounts in cash: 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 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