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\begin{tabular}{|c|c|c|c|c|c|} \hline \multirow[t]{6}{*}{6} & General Fund & Interest and Penalties Receivable & 2 & 3,430 & \\ \hline & & Allowance for Uncollectible Interest and Penalties & & & 1,029 \\ \hline & & Revenues & & & 2,401 \\ \hline & GovernmentalActivities & Interest and Penalties Receivable & & 3,430 & \\ \hline & & Allowance for Uncollectible Interest and Penalties & & & 1,029 \\ \hline & & Revenues & & & 2,401 \\ \hline \end{tabular} 4. Purchase orders and contracts were issued to vendors and others in the amount of $2,060,000. \begin{tabular}{|c|c|c|c|c|c|} \hline 4 & General Fund & Encumbrances & ) & 2,060,000 & \\ \hline & & Encumbrances Outstanding & 2 & & 2,060,000 \\ \hline & GovernmentalActivities & No Journal Entry Required & & & \\ \hline \end{tabular} 17. All unpaid current year's property taxes became delinquent. The balances of the current taxes receivable and related uncollectibles were transferred o delinavent accounts. The Citv uses the 60-dav rule for all revenues and does not excect to collect anv delinauent orooertv taxes or interest and Record in general journal form entries to close the budgetary and operating statement accounts in the General Fund only. required for a transaction/event, select "No Journal Entry Required" in the first account field.) 12. Amounts due to the federal government as of June 30,2023 , and amounts due for FICA taxes and state and federal withholding taxes during the year were vouchered. \begin{tabular}{|c|c|c|c|c|c|} \hline \multirow[t]{6}{*}{12} & General Fund & Due to Federal Government & 2 & 258,580 & \\ \hline & & Due to State Government & 2 & 34,400 & \\ \hline & & Vouchers Payable & 2 & & 292,980 \\ \hline & GovernmentalActivities & Due to Federal Government & & 258,580 & \\ \hline & & Due to State Government & 2 & 34,400 & \\ \hline & & Vouchers Payable & 2 & & 292,980 \\ \hline \end{tabular} 5. $1,961,000 of current taxes, $103,270 of delinquent taxes, $3,570 of interest and penalties, and $11,000 of acorued sales taxes were collected. The delinnuent taxes gnd gasnrigted interest gnd nenglties were mollerted more than fon dave gfter the nrine vegr-end \begin{tabular}{|c|c|c|c|c|} \hline Transaction & Fund/GovernmentalActivities & General Journal & Debit & Credit \\ \hline \multicolumn{5}{|c|}{1.ThebudgetforFY2023providedforGeneralFundestimatedrevenuestotaling$3,140,000,appropriationstotaling$3,000,000,andanotherfinancinguse-interfundtransferoutof$100,000.} \\ \hline \multirow[t]{4}{*}{1} & General Fund & Estimated Revenues & 3,140,000 & \\ \hline & & Appropriations & & 3,000,000 \\ \hline & & Budgetary Fund Balance & & 40,000 \\ \hline & & Estimated Other Financing Uses & & 100,000 \\ \hline \multicolumn{5}{|c|}{ 2. The city council authorized temporary borrowing of $500,000 in the form of a 120-day tax anticipation note obtained from a local bank. } \\ \hline & GeneralFundandGovernmentalActivities & Cash & 500,000 & \\ \hline & & Tax Anticipation Notes Payable & & 500,000 \\ \hline \multicolumn{5}{|c|}{3.ThepropertytaxlevyforFY2023wasrecorded.Netassessedvaluationoftaxablepropertyfortheyearwas$43,000,000,andthetaxratewas$5per$100.Itwasestimatedthat3percentofthelevywouldbeuncollectible.} \\ \hline \multirow[t]{6}{*}{3} & General Fund & Taxes Receivable-Current & 2,150,000 & \\ \hline & & Allowance for Uncollectible Current Taxes & & 64,500 \\ \hline & & Revenues & & 2,085,500 \\ \hline & GovernmentalActivities & Taxes Receivable-Current & 2,150,000 & \\ \hline & & Allowance for Uncollectible Current Taxes & & 64,500 \\ \hline & & Revenues & & 2,085,500 \\ \hline \end{tabular} 14. Vouchers payable totaling $2,101,660 were paid after deducting a credit for purchases discount of $8,030 (credit Expenditures). \begin{tabular}{|c|c|c|c|c|c|} \hline \multirow[t]{3}{*}{14} & General Fund & Vouchers Payable & 2 & 2,101,660 & \\ \hline & & Cash & 2 & & 2,093,630 \\ \hline & & Expenditures & 2 & & 8,030 \\ \hline & GovernmentalActivities & Vouchers Payable & & 2,101,660 & \\ \hline & & Cash & & & 2,093,630 \\ \hline & & Expenses & & & 8,030 \\ \hline \multicolumn{6}{|c|}{ 15. The tax anticipation note of $500,000 was repaid. Interest totaled $10,000. } \\ \hline \multirow[t]{6}{*}{15} & General Fund & Tax Anticipation Notes Payable & & 500,000 & \\ \hline & & Expenditures & 2 & 10,000 & \\ \hline & & Cash & 2 & & 510,000 \\ \hline & GovernmentalActivities & Tax Anticipation Notes Payable & & 500,000 & \\ \hline & & Expenses & & 10,000 & \\ \hline & & Cash & 2 & & 510,000 \\ \hline \end{tabular} \begin{tabular}{|c|l|l|l|l|} \hline 7. Because of a change in state law, the city was notified that it will receive \$80,000 less in intergovernmental revenues than was budgeted. \\ \hline 7 & General Fund & Budgetary Fund Balance & 80,000 & \\ \hline & & Estimated Revenues & & 80,000 \\ \hline & & & & \\ \hline & GovernmentalActivities & No Journal Entry Required & & \\ \hline & & & & \\ \hline & & & & \\ \hline \end{tabular} Prepare a General Fund statement of revenues, expenditures, and changes in fund balance for the year ended June 30 , 2023. The City of Castleton's General Fund had the following post-closing trial balance at June 30,2022 , the end of its fiscal year: \begin{tabular}{|c|c|c|} \hline & Debits & Credits \\ \hline Cash & $265,120 & \\ \hline Sales Taxes Receivable & 11,000 & \\ \hline Taxes Receivable-Delinquent & 183,000 & \\ \hline Allowance for Uncollectible Delinquent Taxes & & $21,960 \\ \hline Interest and Penalties Receivable & 6,280 & \\ \hline Allowance for Uncollectible Interest and Penalties & & 1,160 \\ \hline Inventory of Supplies & 6,100 & \\ \hline Vouchers Payable & & 48,500 \\ \hline Due to Federal Government & & 29,490 \\ \hline Deferred Inflows of Resources-Unavailable Revenues & & 166,160 \\ \hline Fund Balance-Nonspendable-Inventory of Supplies & & 6,100 \\ \hline \multirow[t]{2}{*}{ Fund Balance-Unassigned } & & 198,130 \\ \hline & $471,500 & $471,500 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{6}{|c|}{ 16. A transfer of $100,000 was made to establish a special revenue fund to account for expenditures related to a federal grant. } \\ \hline \multirow[t]{3}{*}{16} & General Fund & Other Financing uses-Interfund Transfers Out & & 100,000 & \\ \hline & & Cash & & & 100,000 \\ \hline & GovernmentalActivities & No Journal Entry Required & & & \\ \hline & & & & & \\ \hline & & & & & \\ \hline \end{tabular} 8. Delinquent taxes of $12,792 were deemed uncollectible and written off. The associated interest and penalties of $952 also were written off. \begin{tabular}{|c|c|c|c|c|c|} \hline \multirow[t]{8}{*}{8} & General Fund & Allowance for Uncollectible Delinquent Taxes & & 12,792 & \\ \hline & & Allowance for Uncollectible Interest and Penalties & 2 & 952 & \\ \hline & & Taxes Receivable-Delinquent & 2 & & 12,792 \\ \hline & & Interest and Penalties Receivable & 2 & & 952 \\ \hline & GovernmentalActivities & Allowance for Uncollectible Delinquent Taxes & & 12,792 & \\ \hline & & Allowance for Uncollectible Interest and Penalties & & 952 & \\ \hline & & Taxes Receivable-Delinquent & & & 12,792 \\ \hline & & Interest and Penalties Receivable & & & 952 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{6}{|c|}{ 13. Purchase orders and contracts encumbered in the amount of $1,988,040 were filled at a net cost of $1,887,570, which was vouchered. } \\ \hline \multirow[t]{2}{*}{13a} & \multirow[t]{2}{*}{ General Fund } & \multicolumn{4}{|c|}{ Record the reversal of encumbrances entry of 2023.} \\ \hline & & Encumbrances Outstanding & & 1,988,040 & \\ \hline & & Encumbrances & & & 1,988,040 \\ \hline \multirow[t]{3}{*}{ 13b } & & \multicolumn{4}{|c|}{ Record the receipt of vouchers for the purchase orders and contracts encumbered for 2023.} \\ \hline & & Expenditures & & 1,887,570 & \\ \hline & & Vouchers Payable & & & 1,887,570 \\ \hline \multirow[t]{3}{*}{13c} & GovernmentalActivities & \multicolumn{4}{|c|}{ Record the receipt of vouchers for the purchase orders and contracts encumbered for 2023.} \\ \hline & & Expenses & & 1,887,570 & \\ \hline & & Vouchers Payable & & & 1,887,570 \\ \hline \end{tabular} 11. Cash collections from sales taxes totaled $825,000 and from revenue sources other than taxes were $110,000. In addition, sales taxes receivable due July 1 were acorued in the amount of $12,000. \begin{tabular}{|c|c|c|c|c|c|} \hline \multirow[t]{6}{*}{11} & General Fund & Cash & & 935,000 & \\ \hline & & Sales Taxes Receivable & & 12,000 & \\ \hline & & Revenues & 2 & & 947,000 \\ \hline & GovernmentalActivities & Cash & 2 & 935,000 & \\ \hline & & Sales Taxes Receivable & & 12,000 & \\ \hline & & Revenues & 2 & & 947,000 \\ \hline \end{tabular} 9. Total payroll during the year was $819,490. Of that amount, $62,690 was withheld for employees' FICA tax liability, $103,710 for employees' federal income tax liability, and $34,400 for state taxes; the balance was paid to employees in cash. \begin{tabular}{|c|c|c|c|c|c|} \hline \multirow[t]{4}{*}{9} & General Fund & Expenditures & 2 & 819,490 & \\ \hline & & Due to Federal Government & 2 & & 166,400 \\ \hline & & Due to State Government & 2 & & 34,400 \\ \hline & & Cash & & & 618,690 \\ \hline & GovernmentalActivities & Expenses & & 819,490 & \\ \hline & & Due to Federal Government & & & 166,400 \\ \hline & & Due to State Government & 2 & & 34,400 \\ \hline & & Cash & 2 & & 618,690 \\ \hline \multicolumn{6}{|c|}{ 10. The employer's FICA tax liability was recorded for $62,690. } \\ \hline \multirow[t]{4}{*}{10} & General Fund & Expenditures & & 62,690 & \\ \hline & & Due to Federal Government & & & 62,690 \\ \hline & GovernmentalActivities & Expenses & & 62,690 & \\ \hline & & Due to Federal Government & 2 & & 62,690 \\ \hline \end{tabular} 18. A physical inventory of materials and supplies at June 30,2023 , showed a total of $9,100. Inventory is recorded using the purchases method in the General Fund; the consumption method is used at the government-wide level. (Note: A periodic inventory system is used both in the General Fund and at the government-wide level. When inventory was purchased during the year, Expenditures were debited in the General Fund journal and Inventory of Supplies was debited in the governmental activities journal.)