I am having a problem with how to record this part of the City of Smithville Problem.

[Para. 4-a-9] Current taxes receivable uncollected at year-end, and the related Allowance for Uncollectible Current Taxes account, were both reclassified as delinquent. Of the amount classified as delinquent it was determined $87,010 would not be collected within 60 days of the fiscal year end and would therefore be unavailable for use in the current period.As a result the amount was reclassified as deferred inflows of resources.

Required:Record the reclassification of the current taxes receivable and related allowance for uncollectible account in the General Fund and governmental activities journals.

Reclassify $87,010 of property tax revenue to the Deferred Inflows of Resources account in the General Fund journal only. (Note: To accomplish the reclassification of revenue, debit the revenue account and credit deferred inflows of resources. Select "Deferral" in the [Description] menu in the Detail Journal.)

My current entry:

Account Year Description Amount

Revenue 2020 4-a-9 87,010 CR

Tax Receivable Current 2020 4-a-9 87,010 DR

I believe I need a second part to this entry.