Please show both general fund and government-wide

[Para. 4-a-71 During FY 2020, the City of Smithville received notification that the state government would send $150,000 at the beginning of the next fiscal year. Based on the city's definition of "available for use," the city considers the funds available for General Government's use in the current reporting period. The budget for the current year included this amount as "Intergovernmental Revenue. Required: Record this transaction as a receivable and revenue in the General Fund and governmental activities journals. (Note: Select "Accrued Revenue" in the [Description] field in the Detail Journal). At the government-wide level, assume that this item is an operating grant to the Culture and Recreation function