Please find the attached PDF and Excel sheets from below.

type your name here Jefferson County General Fund Journal Entries December 31, 2015 Item # Account Title 1 bb Debits CASH 132,348 bb TAXES RECEIVABLE 47,220 ALLOWANCE FOR UNCOLLECTIBLE TAXES 1,570 bb bb SUPPLIES 660 Credits 47,220 1,570 660 132,348 ACCOUNTS PAYABLE - bb DEFERRED INFLOWS PROPERTY TAXES 21,000 bb GENERAL GOVERNMENT EXPENDITURES - 21,000 CAPITAL EXPENDITURES WAGES PAYABLE 900 PROPERTY TAX REVENUE BUDGETARY FUND BALANCE RESERVE FOR ENCUMBRANCES - - APPROPRIATIONS ENCUMBRANCES - Check that these equal after posting each journal entry Total Debit Balances 180,228 Total Credit Balances 180,228 FUND BALANCE 156,758 900 - ESTIMATED OTHER FINANCING USES bb BUDGETARY FUND BALANCE bb 156,758 OTHER FINANCING USES TRANSFERS OUT - ESTIMATED REVENUES - - Jefferson County General Fund Closing Entries December 31, 2015 Account Title Debits BUDGETARY FUND BALANCE Credits - Preclosing BUDGETARY FUND BALANCE RESERVE FOR ENCUMBRANCES - Preclosing closing entry - - FUND BALANCE 156,758 Preclosing closing entry 156,758 ending balance Complete the following table Nonspendable Fund Balance Restricted Committed Assigned Unassigned closing entry Total Jefferson County - General Fund Statement of Revenues, Expenditures and Changes in Fund Balance For the year ended 12-31-2015 General Fund Revenues Property Taxes Total Revenues - Expenditures Current: General Government Operations Capital Outlay Total Expenditures Excess (Deficiency) of Revenues Over Expenditures Other financing sources (uses) Transfers out Total other financing sources (uses) Net Change in Fund Balance Fund Balance, January 1 Fund Balance, December 31 - Jefferson County - General Fund Balance Sheet 12/31/2015 General Fund Assets Cash Taxes Receivable - Gross Less: Allowance uncollectible taxes Supplies Inventory Total Assets $ Liabilities, Deferred Inflows and Fund Equity Liabilities Accounts Payable Wages Payable Total Liabilities - - Deferred Inflows of Resources Property Taxes Fund Balances Nonspendable Assigned - general government Unassigned Total Fund Balances Total Liabilities, Deferred Inflows and Fund Balances $