8. [Para 4-a-8] Current taxes receivable uncollected at year-end, and the related Allowance for Uncollectible Current Taxes account, were both reclassified as delinquent. of the amount classified as delinquent it was determined $70,450 would not be collected within 60 days of the fiscal year end and would therefore be unavailable for use in the current period. As a result, the related amount of revenue was reclassified as deferred inflows of resources. Required: Record the reclassification of the balances in the current taxes receivable account and related allowance for uncollectible account in the General Fund and governmental activities journals. Reclassify $70,450 of property tax revenue to the Deferred Inflows of Resources account in the General Fund journal only. To accomplish the reclassification of revenue, debit the revenue account and credit deferred inflows of resources. Select "Deferral" in the [Description) menu in the Detail Journal. 9. [Para. 4-a-9) Interest and penalties receivable on delinquent taxes was increased by $8,454; 51,536 of this was estimated as uncollectible and S2,113 was considered unavailable for use in the current fiscal year. Required: Record this transaction in the General Fund and governmental activities journals as a revenue transaction. The $2,113 considered unavailable for use is recorded as deferred inflows of resources in the General Fund journal and as revenue in the governmental activities journal