Idaho Falls maintains its books and records in a manner that facilitates the preparation of fund financial statements. Prepare all necessary journal entries to record the following events for the year ended December 31, 2014. Pre pare a schedule listing the revenues for property taxes, sales tax, grants, fines, fees for 2014.

3. The events listed below also occurred in 2014.

a.) On January 15, the city received notification that it had been awarded a $100,000 federal grant to assist in the operation of its