Can I get help with the respective journal entries for the General fund and Government wide fund?

[Para. 4-a-13] Delinquent taxes receivable in the amount of $17,150 were written off as uncollectible. Interest and penalties already recorded as receivable on these taxes, amounting to $3,087, were also written off. Additional interest on these taxes that had legally accrued was not recorded since it was deemed uncollectible in its entirety.

Required:Record this transaction in the General Fund and governmental activities journals.