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Please help me record in the general fund and governmental activities journal Current taxes receivable uncollected at year-end, and the related Allowance for Uncollectible Current

Please help me record in the general fund and governmental activities journal

Current taxes receivable uncollected at year-end, and the related Allowance for Uncollectible Current Taxes account, were both reclassified as delinquent.

Required: Record this transaction in the General Fund and governmental activities journals.

The budget for current taxes receivable was 1,679,070

We received 1,561,535 for current taxes

and real property taxes were levied for the year in the amount of 1,731,000 and 3% would be uncollected.

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