Assumed that post closing trial balance values should have been used for journal entries? Corrections below:

Postclosing Trial Balance June 30, 2016 Postclosing Trial Balance June 30, 2017 Transactions July 1, 2016, to June 30, 2017 Debits Credits $1,274,000 $1,310,400 1,316,000 1,279,600 Cash Taxes Receivable $490,000 28,000 $518,000 $453,600 64,400 $518,000 Allowance for Uncollectible Taxes Accounts Payable Fund Balance 5,600 1,296,400 5,600 92,400 420,000 $518,000 7,000 1,218,000 77,000 7,000 14,000 497,000 $518,000 There were no transfers into the General Fund, but there was one transfer out. Prepare journal entries to record the transactions for the fiscal year ended June 30, 2017. Include closing entries. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) Answer is not complete. No Event General Journal Credit Debit 64,400 Taxes Receivable Revenues Control 64,400 2 453,600 Cash Taxes Receivable Allowance for Uncollectible Taxes 446,600 X 7,000 $ 14,000 Accounts Payable Expenditures Control 14,000 X 14,000 Accounts Payable Cash 14,000 > 43,400 Other Financing Uses-Transfer Out Cash 43,400 57,400 Revenues Control Accounts Payable Fund Balance-Unreserved 14,000 43,400