Journal entries for the following:

A) Government levied $2,000,000 of General Fund Property tax for the fiscal year with an estimated uncollectible amount of $400,000.

B) The General Fund paid $350,000 on the vouchers payable that were outstanding at the end of FY 2013.

C) The General Fund paid the $13,000 reported as Due to Other Funds at the end of FY 2013. This amount was reported as Internal Payables to Business -type Activities at the government-wide level.

PLEASE USE THE CHART OF ACCOUNTS FOR GENERAL FUND FOR ACCOUNT NAMES!!!!

Chart of Accounts for General Fund

Cash

Taxes ReceivableCurrent

Estimated Uncollectible Current Taxes

Taxes ReceivableDelinquent

Estimated Uncollectible Delinquent Taxes

Interest and Penalties Receivable on Taxes

Estimated Uncollectible Interest and Penalties

Due from Other Funds

Due from State Government

Inventory of Supplies

Vouchers Payable

Tax Anticipation Notes Payable

Due to Other Funds

Due to Federal Government

Due to State Government

Fund BalanceNonspendableInventory of Supplies

Fund BalanceRestrictedGeneral Government

Fund BalanceRestrictedPublic Safety

Fund BalanceRestrictedPublic Works

Fund BalanceRestrictedHealth and Welfare

Fund BalanceRestrictedCulture and Recreation

Fund BalanceCommittedGeneral Government

Fund BalanceCommittedPublic Safety

Fund BalanceCommittedPublic Works

Fund BalanceCommittedHealth and Welfare

Fund BalanceCommittedCulture and Recreation

Fund BalanceAssignedGeneral Government

Fund BalanceAssignedPublic Safety

Fund BalanceAssignedPublic Works

Fund BalanceAssignedHealth and Welfare

Fund BalanceAssignedCulture and Recreation

Fund BalanceUnassigned

Budgetary Fund Balance

Encumbrances Outstanding

Estimated Revenues

Revenues

Appropriations

Estimated Other Financing UsesInterfund Transfers Out

Expenditures

Other Financing UsesInterfund Transfers Out