Cash was received during the year in the total amount of $5,584,052 for collections from the following receivables and cash revenues, as indicated:

Current Property Taxes $1,561,535

Delinquent Property Taxes 335,000

Interest and Penalties Receivable on Taxes 34,270

Due from Other Funds/Internal Receivables 12,000

Due from State Government 165,000

Revenues: (total: $3,476,247)

Sales Taxes 1,981,203

Licenses and Permits 601,314

Fines and Forfeits 410,660

Intergovernmental 160,000

Charges for Services 231,820

Miscellaneous 91,250

Total $5,584,052

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 [Transaction 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 Fund Governmental Activities

Sales Taxes General RevenuesTaxesSales

Licenses and Permits Program RevenuesGeneral Government

Charges for Services

Fines and Forfeits Program RevenuesGeneral Government

Charges for Services

Intergovernmental Program RevenuesPublic SafetyOperating

Grants and Contributions

Charges for Services Program RevenuesGeneral Government

Charges for Services, $143,850

Program RevenuesCulture and Recreation

Charges for Services, $87,970

Miscellaneous General RevenuesMiscellaneous