Cash was received during the year in the total amount of $4,028,058 for collections from the following receivables and cash revenues, as indicated:

Current Property Taxes$1,488,206

Delinquent Property Taxes387,201

Interest and Penalties Receivable on Taxes34,270

Due from State Government165,000

Revenues: (total: $1,953,381)

Licenses and Permits477,960

Fines and Forfeits211,106

Intergovernmental639,000

Charges for Services625,315

Total$4,028,058

Required:Record the receipt of cash and the related credits to receivables and revenues accounts, as applicable, in both the General Fund and governmental activities journals.(Select "Received in cash" in the drop down [Description] menu in the Detail Journal related to the General Fund revenue entries.)

For purposes of the governmental activities entries at the government-wide level assume the following revenue classifications:

General FundGovernmental Activities

Licenses and PermitsProgram RevenuesGeneral Government

Charges for Services

Fines and ForfeitsProgram RevenuesGeneral Government

Charges for Services

IntergovernmentalProgram RevenuesPublic SafetyOperating

Grants and Contributions

Charges for ServicesProgram RevenuesGeneral Government

Charges for Services, $343,924

Program RevenuesCulture and Recreation

Charges for Services, $281,391

What would my debit and credits look like for:

1. General fund
2. governmental activities journal.

NOTE there is no to revenue option in the free software download Smithville software