Assume that A Governmental Unit's property tax levy for 20 times 1 is $200, 000, which $3, 000 is expected to be uncollectible. Assuming the taxes are both legally expendable for the year and available-i.e., expected to be collected during the year or soon thereafter-the following is made when the taxes are levied. Assume that A Governmental Unit bills service charge revenues of $36, 000 during 20 times 1, that $1, 000 of be these revenues are expected to be uncollectible, and the remainder are expected to collected currently. As these revenues are billed or accrue, the following entries are made. A government accountant or auditor determined that general Fund expenditures of $1, 500 should have been recorded as expenditures of a special Revenue Fund. $5, 000 was authorized and paid to a Debt service Fund to provide for principal and interest payments and for fiscal agent fees. The governing board ordered $10, 000 to be transferred from a special Revenue Fund to the General Fund; the cash will be disbursed and received later. General Fund cash of $6, 000 was paid to a new Enterprise Fund to provide capital Enterprise Fund. The government borrowed $20, 000 on short-term note from a local bank to alleviate a general Fund cash shortage. $5, 000 of principal and $600 of interest were paid from the general Fund on the short-term note payable