a. Record the effect of the following transactions on the General Fund and governmental activities for the year ended June 30 , 2023. b. Record in general journal form entries to close the budgetary and operating statement accounts in the General Fund only. Complete this question by entering your answers in the tabs below. Complete this question by entering your answers in the tabs below. Record in general journal form entries to close the budgetary and operating statement accounts in the General Fund only. (If no entry required for a transaction/event, select "No Journal Entry Required" in the first account field.)