accounts in the General .(GL and SL Entries: Statement) and Ledger flowing are the estimated revenues for a Special Revenue Fund of the city of Marcelle at January 1, 20XS: Interest and penalties Fines and fees Permits.. Animal licenses.... Rents.... Other licenses... nterest . $175,000 300 500 3,500 $183.900 The city records its transactions on a cash basis during the year and adjusts to the modi- fied accrual basis at year end. At the end of January, the following SRF collections had been made. , 90,000 Interest and penalties ..._ . 50 140 800 45 Permits. Animal licenses . Other licenses. 94,035 3. 4. An unanticipated grant-in-aid of $5,000 was received from the state on February 1. SRF collections for the remaining 11 months were as follows: $70,000 800 400 30 70 455 300 900 72,955 Interest and penalties