[Para. 4-a-11] Interest and penalties receivable on delinquent taxes was increased by $8,454; $1,536 of this was estimated as uncollectible and based on past history $2,113 was considered to be unavailable for use in the current fiscal year.

Required: Record this transaction in the General Fund and governmental activities journals. The $2,113 considered unavailable for use is recorded as deferred inflows of resources in the General Fund journal and as revenue in the governmental activities journal.