Hazelton City's adjusted trial balance for the General Fund shows $35,000 in the Taxes Receivable-Current account, $5,000 in the Estimated Uncollectible Current Taxes account.Interest and penalties of $500 are accrued on the delinquent taxes, of which 10% is estimated to be uncollectible.Prepare the necessary adjusting journal entries at the end of the calendar year in the General Fund to 1) reclassify the current receivables and uncollectible accounts, and 2) accrue interest and penalties.