I need to enter the following transactions into the general fund worksheet. I have the following accounts to choose from, cash, investments, taxes receivable (current), allowance for uncollectable taxes (current), taxes receiveable delinquent, allowance for uncollectable taxes delinquent, interest and penalties receivable, allowance for uncollectable interest and penalties, accrued interest receivable, inventory of materials and supplies, vouchers payable, accrued salaries payable, deferred revenues, due to internal servcie fund, fund balance, fund balance, appropriations, budgetary fund balance, encumbrances, outstanding encumbrances, revenues property taxes, revenues fines & forfeitures, revenues intergovernmental, revenues liscences and permits, revenues interest, expenditures general government, expenditures public safety, expenditures highway and streets, expenditures health and sanitation, expenditures parks and recreation, due to water and sewer fund, expenditures capital outlay, due from addiction prevention special revenue fund, transfer to addiction prevention special revenue fund, transfer to parks and recreation captial projects fund, transfer from water and sewer enterprise fund, revenues interest and penalities, OFS proceeds from sale of equipment, Tax lien receivable, Ofs Capital Lease

Transactions

1. The city levied it general property taxes for the year of 1,580,000. The city estimates that 30,000 of the taxes will prove uncollectible. Record the taxes assuming the city will collect the remaining balance later during the fiscal year.

2. The city of collected 1,300,000 of property taxes before the due date for taxes. The remainder of the taxes receivable became delinquent.

3. the city received and vouchered the materials and supplies that were on order from the previous year. The actual cost equaled the estimated cost of these materials and supplies 19,000. The city records expenditures for materials and supplies when they are consumed. A perpetual inventory system is used.

4. The city incurred and paid salary expenditures as follows:

accrued salaries payable january 1 50,000

general government 180,000

public safety 580,000

highways and streets 175,000

health and sanitation 150,000

Parks and recreation 220,000

total 1,355,000

5. Billings were received from the central communicaitons network internal service fund for communications services used by general government agencies and departments as follows:

general government 18,000

public safety 15,000

highways and streets 3,500

health and sanitation 6,630

parks and recreation 13,940

total 57,070

6. 61,000 was paid on the amounts owed to the central communications network internal service fund.

7. other unemcumbered expenditures incurred during the year were vouchered as follows:

general government 11,420

public safety 41,280

Total 52,700

8. 500,000 was loaned from the genral fund to the addiction prevention special revenue fund to provide working capital for that fund. The loan is to be reapid within a year.

9. The general fund transferred resources to other funds as follows:

addiction prevention special revenue fund 60,000

parks and recrecation capital projects fund 200,000

total 260,000

10. the gneral fund received a transfer of 100,000 form the water and sewer enterprise fund.

11. the city levied interest and penalities of 35,000 on the overdue taxes receivable. interest and penalities of 5,600 are expected to prove uncollectible.

12. the city wrote off uncollectible taxes receivable of 23,000 and related interest and penalites of 4,800

13. general government equipment with and orginal cost of 300,000 and accumulated depreciation of 187,000 was sold for 72,000 which was deposited in the general fund.

14. materials and supplies were used by general fund departments during the year as follows:

general government 11,000

public safety 35,000

highways and streets 75,300

health and sanitation 39,400

parks and recreation 30,000

total 190,700

15. the city entered into a capital lease for parks and recreattion equipment on december 31. the capitalizable cost of the equipement was 90,000 including down payment of 10,000

16. the city contributed 60,200 to the city police and fire pension trust fund.

17. the general fund received 250,000 from the addcition prevention special revenue fund in partial repayment of the interfund loan.

18. the city paid vouchers payable fo 235,800