I need help with the following journal entries

General Journal General Fund:		General Journal Governmental Activities:
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						**budgetary entries are NOT done at the GA level
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2. The $3,140,000 and appropriations totaling $3,100,000. 120 County Council authorized a temporary loan of $300,000 in the form of a count tax anticipation note. The loan was obtained from a local bank at a dis- 3. The propercent per annum (debit Expenditures for discount). able property tax levy for FY 2008 was recorded, Net assessed valuation of taxdred. It was for the year was $43,000,000, and the tax rate was $5 per hunClassify this taxtimated that 4 percent of the levy would be uncollectible. 4. Purchase or tax levy as current. dors and others and contracts in the amount of $1,027,000 were issued to ven- 5. Current taxes. penalties of $13,034,000, delinquent taxes of $340,000, and interest and payment of the fint levied but had not t installment of taxes, additional penalties of $15,230 were 6. Total payroll for the been collected. the following amount six months of the year was $481,070. Of that amount, liability, $61,200 for emplo withheld: $36,800 for employees' FICA tax state taxes; the balance wayees' federal income tax liability, and $20,000 for 7. The employer's FICA tax liability cash. 8. Revenues from sources other to $36,800. $353,000. 9. Amounts due to the federal government as of April 30 and amounts withheld for federal and state withholding taxes during the year were vouchered. 10. Purchase orders and contracts encumbered in the amount of $890,800.were filled at a net cost of $894,900, which was vouchered. 11. Cash of $1,099,060 was paid on vouchers payable, and credit for purchases discount earned was $8,030 (credit Expenditures). 12. The tax anticipation note of $300,000 was repaid. Required a. Record in general journal form the effect of the transactions for the six months ended October 31 on the General Fund and governmental activities. You need not record subsidiary ledger debits and credits. b. Prepare a General Fund interim balance sheet in the format of Illustration 4-2 as of October 31, 2007. 8. Part B. Additional Operating Transactions, Special Topics, and End-of-Year General Fund Balance Sheet. Part B continues transactions of the City. of Macon's General Fund. The following transactions occurred during the last half of the fiscal year. 1. Because of a change in a state law, the City of Macon has been informed that it will receive $80,000 less in state revenue than was budgeted. 2. Purchase orders and other commitment documents in the amount of $1,032,000 were issued during the six months ended April 30, 2008. 3. Property taxes of $6,500 and interest and penalties receivable of $1,340, which had been.written off in prior years, were collected. Additional interest of $250 that had accrued since the write-off was collected at the same time