Please help with the below:

these are my choices:

No Journal Entry Required

Allowance for Uncollectible Current Taxes

Allowance for Uncollectible Delinquent

Taxes Allowance for Uncollectible Interest and Penalties

Appropriations

Budgetary Fund Balance

Cash

Deferred Inflows of ResourcesUnavailable Revenues

Due from Federal Government

Due from State Government

Due to Federal Government

Due to State Government

Encumbrances

Encumbrances Outstanding

Estimated Other Financing Sources

Estimated Other Financing Uses

Estimated Revenues

Expenditures

Expenses

Fund BalanceNonspendableInterfund Loans

Receivable Fund BalanceNonspendableInventory of Supplies

Fund BalanceUnassigned Interest and Penalties Receivable

Interfund Loans PayableCurrent

Interfund Loans PayableNoncurrent Interfund

Loans ReceivableCurrent Interfund

Loans ReceivableNoncurrent Inventory of Supplies

Other Financing Sources

Other Financing usesInterfund Transfers Out

Revenues

Sales Taxes Receivable

Tax Anticipation Notes Payable

Taxes ReceivableCurrent Taxes

ReceivableDelinquent

Vouchers Payable

16. A transfer of $190,000 was made to establish a special revenue fund to account for expenditures related to a federal grant