Please help with the chart below: I need help with only 12, 17, 18 please!

Post closing balance of june 30, 2022 the end of the fiscal year.

Cash	$	438,000
Sales Taxes Receivable		19,000
Taxes ReceivableDelinquent		591,000
Allowance for Uncollectible Delinquent Taxes					$	197,000
Interest and Penalties Receivable		27,080
Allowance for Uncollectible Interest and Penalties						11,960
Inventory of Supplies		16,900
Vouchers Payable						156,500
Due to Federal Government						67,490
Deferred Inflows of ResourcesUnavailable Revenues						438,000
Fund BalanceNonspendableInventory of Supplies						16,900
Fund BalanceUnassigned						204,130
	$	1,091,980			$	1,091,980

The City of Castleton's General Fund had the following post-closing trial balance at June 30, 2022. the end of its scal year: Debits Credits Cash $ 438,666 Sales Taxes Receivable 19,666 Taxes ReceivableDelinquent 591,666 Allowance for Uncollectible Delinquent Taxes $ 19?,666 Interest and Penalties Receivable 2?,686 Allowance tor Uncollectible Interest and Penalties 11,956 Inventory of Supplies 15,966 Vouchers Payable 155,566 Due to Federal Government 52,496 Deferred Inflows of ResourcesUnavailable Revenues 438,666 Fund BalanceMonspendableInventory of Supplies 15,966 Fund BalanceUnassigned 294.139 $1,691,986 $1,691,986 a. Record the effect ofthe following transactions on the General Fund and governmental activities for the year ended June 30, 2023. 6. Record in generaljournal form entries to close the budgetary and operating statement accounts in the General Fund only. 6. Prepare a General Fund balance sheet as ofJune 30, 2023. 6'. Prepare a General Fund statement of revenues, expenditures, and changes in fund balance for the year ended .June 30, 2023. 1. The budget for FY 2023 provided for General Fund estimated revenues totaling $3,300,000, appropriations totaling $3,000,000, and an other nancing useinterfund transfer out of $172,000. 1 General Fund Estimated Revenues 9 3,300,000 0 Appropriations 0 3,000,000 0 Estimated Other Financing Uses 0 172,000 0 2. The city council authorized temporary borrowing of $500,000 in the form of a 120-dav tax anticipation note obtained from a local bank. General Fund and Governmental Cash 0 500,000 0 Activities Tax Anticipation Notes Payable a 500,000 0 3. The property tax levy for FY2023 was recorded. Net assessed valuation of taxable property tor the year was $45,900,000, and the tax rate was $5 per $100. It was estimated That 2 percent of the levy would be uncollectible. 3 General Fund Taxes ReceivabiaCurrent a , Allowance for Uncollectible Current Taxes 0 45,900 0 0 Revenues 2,249,100 0 Governmental Activities Taxes ReceivableCurrent Allowance for Uncollectible Current Taxes 9 45,900 a 4. Purchase orders and contracts were issued to vendors and others in the amount of $2,140,000. 4 General Fund Encumbrances 0 2,140,000 9 Encumbrances Outstanding 0 2,140,000 0 Governmental . Activities No Joumal Entry Requtred a 5. $2:090.000 of current taxes: $391270 of delinquent taxes: 821570 of interest and penalties: and 513000 of accrued sales taxes were collected. The delinquent taxes and associated interest and penalties were collected more than 60 days after the prior year-end. Record the 52090000 of current taxes. $391 ,2'r'0 of delinquent taxes: and 821370 of collected. interest and penalties 5a General Fund Cash 2,521,540 9 Taxes ReceivableCurrent 1090.000 9 Taxes ReceivableDelinquent 391,2?0 9 5b Record the delinquent taxes and associated interest and penalties collected more than 50 days after the prior year-end. Deferred Inows of ResourcesUnavailable Revenues 412,640 a Revenues 412,540 9 5c Governmental Record the 9:090:000 of current taxes. $391.30 of delinquent taxes, and 821370 of interest and penalties Actlvrtles collected. Cash 2.521.540 9 Taxes ReceivableCurrent 1090.000 9 Taxes ReceivableDelinquent 391,270 a Interest and Penalties Receivable 5d Record the delinquent taxes and associated interest and penalties collected more than 80 days alter the prior year-end. No Joumal Entry Required 5. Additional interest and penalties on delinquent taxes were accrued in the amount of$39.230, oi which 30 percent was estimated to be uncollectible. B General Fund Interest and Penalties Receivable 0 39,230 9 Allowance for Uncollectible Interest and Penalties o 11,7599 Revenues 27,461 Governmental Activities Interest and Penalties Receivable 39,230 Allowance for Uncollectible Interest and Penalties 11,769 Revenues 27,461 7. Because of a change in state law, the city was notified that it will receive $96,000 less in intergovernmental revenues than was budgeted. 7 General Fund Budgetary Fund Balance 96,000 Estimated Revenues 96,000 Governmental Activities No Journal Entry Required 8. Delinquent taxes of $13,592 were deemed uncollectible and written off. The associated interest and penalties of $1,032 also were written off. 8 General Fund Allowance for Uncollectible Delinquent Taxes 13,592 Allowance for Uncollectible Interest and Penalties 1,032 Taxes Receivable-Delinquent 13,592 Interest and Penalties Receivable 1,032 Governmental Activities Allowance for Uncollectible Delinquent Taxes 13,592 Allowance for Uncollectible Interest and Penalties 1,032 Taxes Receivable-Delinquent 13,592 Interest and Penalties Receivable 1,032 9. Total payroll during the year was $899,490. Of that amount, $68,810 was withheld for employees' FICA tax liability, $111,710 for employees' federal income tax liability, and $35,200 for state taxes; the balance was paid to employees in cash. 9 General Fund Expenditures 899,490 Due to Federal Government 180,520Due to State Government 35,200 a Governmental Activities Expenses 899,490 0 Due to Federal Government 180,520 a Due to State Government 35,200 a 10. The employer's FlCAtax liability was recorded for $68,810. 10 General Fund Expenditures a 53,810 0 Due to Federal Government a 68,810 a Governmental Activities Expenses a 58,810 9 Due to Federal Government 0 88.810 9 11. Cash collections from sales taxes totaled $831000 and from revenue sources other than taxes were $119000. In addition, sales taxes receivable due July 1 were accrued in the amount of $12300. 11 General Fund Cash 0 95mm] 9 Sales Taxes Receivable 0 12,800 9 Governme ntal Activities C35\" Sales Taxes Receivable Revenues 953,800 a 12. Amounts due to the federal government as of June 30: 2023. and amounts due for FlCA taxes and state and federal withholding taxes during the year were vouchered. 12 General Fund Due to Federal Government 0 Due In Stale Government a 3F: 30\" a 12. Amounts due to the federal government as of June 30: 2023. and amounts due for FtCAtaxes and state and federal withholding taxes during the year were you chered. 12 General Fund Due to Federal Government we Vouchers Payable 11mm 9 Governmental Activities Due to Federal Government 5.2mm Vouchers Payable 13. Purchase orders and contracts encumbered in the amount of $2,068.04U were lled at a net cost of$2.05?.57|1 which was vouchered. 13a General Fund Record the reversal of encumbrances entry of 2023. Encumbrances Outstanding a _ Encumbrances 0 13b Record the receipt of vouchers for the purchase orders and contracts encumbered for 2023. Expenditures a Vouchers Payable a _ 13c Eav'eggental Record the receipt of vouchers for the purchase orders and contracts encumbered for 2023. Expenses a Vouchers Payable a _ 14. Vouchers payable totaling $331660 were paid after deducting a credit for purchases discount of $3.330 (credit Expenditures]. 14 General Fund Vouchers Payable g 2.381.561] a Cash Governmental Activities Vouchers Payable 2,381,660 Cash 2,372,830 Expenses 8,830 15. The tax anticipation note of $580,000 was repaid. Interest totaled $10,800. 15 General Fund Tax Anticipation Notes Payable 580,000 Expenditures 10,800 Cash 590,800 Governmental Activities Tax Anticipation Notes Payable 580,000 Expenses 10,800 Cash 590,800 16. A transfer of $172,000 was made to establish a special revenue fund to account for expenditures related to a federal grant 16 General Fund Other Financing uses-Interfund Transfers Out Governmental Activities 17. All unpaid current year's property taxes became delinquent. The balances of the current taxes receivable and related uncollectibles were transferred to delinquent accounts. The City uses the 60-day rule for all revenues and does not expect to collect any delinquent property taxes or interest and penalties in the first 60 days of the next fiscal year. 17a General Fund Record the reclassification of the unpaid property taxes of current year. Taxes Receivable-Delinquent Taxes Receivable-Current 17b Record the reclassification of the related allowance for estimated uncollectible property taxes of current year.17b Record the reclassification of the related allowance for estimated uncollectible property taxes of current year. Allowance for Uncollectible Current Taxes Allowance for Uncollectible Delinquent Taxes 17c Record the reclassification of the property tax revenue of current year. Revenues V Deferred Inflows of Resources-Unavailable Revenues 17d Governmental Activities Record the reclassification of the unpaid property taxes of current year. Taxes Receivable-Delinquent Taxes Receivable-Current 17e Record the reclassification of the related allowance for estimated uncollectible property taxes of current year. Allowance for Uncollectible Current Taxes Allowance for Uncollectible Delinquent Taxes 17f Record the reclassification of the property tax revenue of current year. No Journal Entry Required 18. A physical inventory of materials and supplies at June 30, 2023, showed a total of $20,700. 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.) 18 General Fund Inventory of Supplies Fund Balance-Nonspendable-Inventory of Supplies Governmental Activities No Journal Entry Required