During FY 2018, the City of Corvallis received notification that the state government would remit $151,710 to it early in the next fiscal year, although this amount is intended to finance certain public safety operations of the current year. This amount had been anticipated and was included in the budget for the current year as "Intergovernmental Revenue".

Required: Record this transaction as a receivable and revenue in the General Fund (GF) and governmental activities journals (GW). (Note: At the government-wide (GW) level, assume that this item is an operating grant to the Public Safety function.