Journal entries for transactions and events involving opening balances The General Fund post closing trial balance of the City of Rollins Heights showed the following balances on December 31, 2022: Debits Credits Cash $65,000 Property taxes receivabledelinquent 45,000 Allowance for uncollectible taxesdelinquent $8,000 Vouchers payable 25,000 Deferred inflow of resourcesunavailable property taxes 15,000 Assigned fund balance 12,000 Unassigned fund balance 50,000 $110,000 $110,000 Prepare entries in 2023 to record the following transactions and events applicable to the foregoing account balances: 1. Rollins Heights collected $40,000 of delinquent property taxes during 2023. The remaining balance of the delinquent property taxes outstanding at the be