Journal entries for transactions? The General Fund post closing trial balance of the City of Rollins Heights showed the following balances on December 31, 2022: Debits Credits Cash $71,500 Property taxes receivable-delinquent 49.500 Allowance for uncollectible taxes-delinquent $8,800 Vouchers payable 27,500 Deferred inflow of resources-unavailable property taxes 16,500 Assigned fund balance 13,200 Unassigned fund balance 55,000 $121,000 $121,000 Prepare entries in 2023 to record the following transactions and events applicable to the foregoing account balances: 1. Rollins Heights collected $44,000 of delinquent property taxes during 2023. The remaining balance of the delinquent property taxes outstanding at the beginning of the year was written off as uncollectible. Deferred inflows of resources-unavailable property taxes at the beginning of the year were recognized as revenue. 2. The Assigned fund balance at the beginning of the year represented outstanding encumbrances that lapsed at year-end. The purchase orders that had been encumbered will be charged against 2023 appropriations. 1a. Account To record collection of delinquent taxes and write-off of uncollectible taxes. 1b. 1c To reverse allowance for uncollectible taxes delinquent To recognize property tax revenue deferred from 2022 levy..collected after first 60 days of 2023, 2a To reverse assignment for open encumbrances, : Debit Credit Exercise 8-21 (Algorithmic) (LO. 2) Lopez acquired a building on June 1, 2017, for $28,586,200. Compute the depreciation deduction assuming the building is classified as (a) residential and (b) non residential. Click here to access the depreciation table to use for this problem. If required, round your answers to the nearest dollar. a. Calculate Lopez's cost recovery deduction for 2022 if the building is classified as residential rental real estate. b. Calculate Lopez's cost recovery deduction for 2022 if the building is classified as nonresidential real estate