Current year Real Property Taxes $6,484,000

Delinquent Taxes 348,000

interest and Penalties Receivable on Taxes 23,860

Sales Taxes 748,000

Licenses and Permits 479,000

Fines and Forfeits 519,000

Intergovernmental Revenues 515,000

Charges for Services 361,000

Miscellaneous Revenues 226,500

Total $9,704,360

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 governmental activities at the government-wide level, all Licenses and Permits and Charges for Services were attributable to the General Government function as Program Revenue-Charges for Services. Fines and forfeits were collected by General Government departments in the amount of $200,000 and by Public Safety departments in the amount of $319,000. Intergovernmental Revenues should be credited to Program RevenuesGeneral GovernmentOperating Grants and Contributions. (In addition to the cash collection, remember to recognize revenue in the General Fund for the delinquent taxes and interest and penalties collected by reducing the deferred inflows of resources balance. These revenues were not expected to be collected within 60 days of year-end, thus they were not considered available under the modified accrual basis of accounting and were classified as Deferred Inflows of Resources in the General Fund. Select The previous Deferral in the drop-down [Description] menu in the Detail Journal.)