a). Record in general journal entry from the effect of the transactions for the six months ended October 31 on General Fund and governmental activities. You need not record subsidiary ledger debits and credits.

1 of 2 4-8 Part A. Operating Transactions and Interim General Fund Balance Shee The City of Macon's General Fund had the following post-closing trial balance April 30, 2007, the end of its fiscal year Debits 97,000 Cash Taxes Rec Estimated Uncollectible Delinquent Taxes Interest and Penalties Receivable Estimated Uncollectible Interest and Penalties Inventory of Supplies Vouchers Payable Due to Federal Government Reserve for Inventory of Supplies Fund Balance 583,000 26,280 6,100 $189.000 1.160 148,500 59,490 6,100 298,130 $722.380 5722,380 During the six months ended October 31, 2007, the following transactions summary form, with subsidiary ledger detail omitted, occurred