PPlease answer all parts

a. Record the effect of the following transactions on the General Fund and governmental activities for the year ended June 30,2023. b. Record in general journal form entries to close the budgetary and operating statement accounts in the General Fund only. Complete this question by entering your answers in the tabs below. Record the effect of the following transactions on the General Fund and governmental activities for the year ended June 30, 2023. Avoid use of functiona details for expenses and itemization of revenue accounts. So, use of account names "Expenses" and "Revenues" will suffice wherever required. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) 4. Purchase orders and contracts were issued to vendors and others in the amount of $2,070,000. \begin{tabular}{||l|l|l|l|} \hline 4 & General Fund & \\ \hline & & \\ \hline & & \\ \hline & Governmental Activities & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline \end{tabular} 5. $1,971,000 of current taxes, $384,270 of delinquent taxes, $20,670 of interest and penalties, and $12,000 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. \begin{tabular}{||l|l|l|} \hline 5d & & Recordthedelinquenttaxesandassociatedinterestandpenaltiescollectedmorethan60daysaftertheprioryear-end. \\ \hline & & \\ \hline & & \\ \hline & \\ \hline \end{tabular} 6. Additional interest and penalties on delinquent taxes were accrued in the amount of $38,540, of which 25 percent was estimated to be uncollectible. 7. Because of a change in state law, the city was notified that it will receive $82,000 less in intergovernmental revenues than was budgeted. \begin{tabular}{||l|l|l|l|} \hline 7 & General Fund & \\ \hline & & \\ \hline & & \\ \hline & Governmental Activities & \\ \hline & & \\ \hline & & \\ \hline \end{tabular} 8. Delinquent taxes of $12,892 were deemed uncollectible and written off. The associated interest and penalties of $962 also were written off. \begin{tabular}{||l|l|l|l|l|} \hline 8 & General Fund & \\ \hline & & \\ \hline & & \\ \hline \end{tabular} 8. Delinquent taxes of $12,892 were deemed uncollectible and written off. The associated interest and penalties of $962 also were written off. 9. Total payroll during the year was $829,490. Of that amount, $63,460 was withheld for employees' FICA tax liability, $104,710 for employees' federal income tax liability, and $34,500 for state taxes; the balance was paid to employees in cash. 10. The employer's FICA tax liability was recorded for $63,460. \begin{tabular}{||l|l|l|} \hline 10 & General Fund & \\ \hline \end{tabular} 10. The employer's FICA tax liability was recorded for $63,460. \begin{tabular}{||c|l|l|l|} \hline 10 & General Fund & \\ \hline & & \\ \hline & & \\ \hline & Governmental Activities & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline \end{tabular} 11. Cash collections from sales taxes totaled $826,000 and from revenue sources other than taxes were $111,000. In addition, sales taxes receivable due July 1 were accrued in the amount of $12,100. \begin{tabular}{||l|l|l|l|} \hline 11 & General Fund & \\ \hline & & \\ \hline & & \\ \hline & Governmental Activities & \\ \hline & & \\ \hline & & \\ \hline & & 3 \\ \hline & & 3 \\ \hline & & 3 \\ \hline \end{tabular} 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}{||l|l|l|l|} \hline 12 & General Fund & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & Governmental Activities & \\ \hline & & \\ \hline \end{tabular} 13. Purchase orders and contracts encumbered in the amount of $1,998,040 were filled at a net cost of $1,997,570, which was vouchered. 14. Vouchers payable totaling $2,311,660 were paid after deducting a credit for purchases discount of $8,130 (credit Expenditures). 15. The tax anticipation note of $510,000 was repaid. Interest totaled $10,100. 16. A transfer of $109,000 was made to establish a special revenue fund to account for expenditures related to a federal grant. \begin{tabular}{|c|l|l|l|} \hline 16 & General Fund & \\ \hline & & \\ \hline & & \\ \hline & Governmental Activities & \\ \hline & & \\ \hline & & \\ \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 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. \begin{tabular}{|c|l|l|} \hline 17a & General Fund & Record the reclassification of the unpaid property taxes of current year. \\ \hline & & \\ \hline & & \\ \hline 17b & & Record the reclassification of the related allowance for estimated uncollectible property taxes of current year. \\ \hline & & \\ \hline & & \\ \hline \end{tabular} 18. A physical inventory of materials and supplies at June 30,2023 , showed a total of $19,300. 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 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.) \begin{tabular}{||l|l|l|l|} \hline 18 & General Fund & \\ \hline & & \\ \hline & & \\ \hline & Governmental Activities & \\ \hline & & \\ \hline \end{tabular} a. Record the effect of the following transactions on the General Fund and governmental activities for the year ended June 30,2023. b. Record in general journal form entries to close the budgetary and operating statement accounts in the General Fund only. Complete this question by entering your answers in the tabs below. Record the effect of the following transactions on the General Fund and governmental activities for the year ended June 30, 2023. Avoid use of functiona details for expenses and itemization of revenue accounts. So, use of account names "Expenses" and "Revenues" will suffice wherever required. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) 4. Purchase orders and contracts were issued to vendors and others in the amount of $2,070,000. \begin{tabular}{||l|l|l|l|} \hline 4 & General Fund & \\ \hline & & \\ \hline & & \\ \hline & Governmental Activities & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline \end{tabular} 5. $1,971,000 of current taxes, $384,270 of delinquent taxes, $20,670 of interest and penalties, and $12,000 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. \begin{tabular}{||l|l|l|} \hline 5d & & Recordthedelinquenttaxesandassociatedinterestandpenaltiescollectedmorethan60daysaftertheprioryear-end. \\ \hline & & \\ \hline & & \\ \hline & \\ \hline \end{tabular} 6. Additional interest and penalties on delinquent taxes were accrued in the amount of $38,540, of which 25 percent was estimated to be uncollectible. 7. Because of a change in state law, the city was notified that it will receive $82,000 less in intergovernmental revenues than was budgeted. \begin{tabular}{||l|l|l|l|} \hline 7 & General Fund & \\ \hline & & \\ \hline & & \\ \hline & Governmental Activities & \\ \hline & & \\ \hline & & \\ \hline \end{tabular} 8. Delinquent taxes of $12,892 were deemed uncollectible and written off. The associated interest and penalties of $962 also were written off. \begin{tabular}{||l|l|l|l|l|} \hline 8 & General Fund & \\ \hline & & \\ \hline & & \\ \hline \end{tabular} 8. Delinquent taxes of $12,892 were deemed uncollectible and written off. The associated interest and penalties of $962 also were written off. 9. Total payroll during the year was $829,490. Of that amount, $63,460 was withheld for employees' FICA tax liability, $104,710 for employees' federal income tax liability, and $34,500 for state taxes; the balance was paid to employees in cash. 10. The employer's FICA tax liability was recorded for $63,460. \begin{tabular}{||l|l|l|} \hline 10 & General Fund & \\ \hline \end{tabular} 10. The employer's FICA tax liability was recorded for $63,460. \begin{tabular}{||c|l|l|l|} \hline 10 & General Fund & \\ \hline & & \\ \hline & & \\ \hline & Governmental Activities & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline \end{tabular} 11. Cash collections from sales taxes totaled $826,000 and from revenue sources other than taxes were $111,000. In addition, sales taxes receivable due July 1 were accrued in the amount of $12,100. \begin{tabular}{||l|l|l|l|} \hline 11 & General Fund & \\ \hline & & \\ \hline & & \\ \hline & Governmental Activities & \\ \hline & & \\ \hline & & \\ \hline & & 3 \\ \hline & & 3 \\ \hline & & 3 \\ \hline \end{tabular} 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}{||l|l|l|l|} \hline 12 & General Fund & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & Governmental Activities & \\ \hline & & \\ \hline \end{tabular} 13. Purchase orders and contracts encumbered in the amount of $1,998,040 were filled at a net cost of $1,997,570, which was vouchered. 14. Vouchers payable totaling $2,311,660 were paid after deducting a credit for purchases discount of $8,130 (credit Expenditures). 15. The tax anticipation note of $510,000 was repaid. Interest totaled $10,100. 16. A transfer of $109,000 was made to establish a special revenue fund to account for expenditures related to a federal grant. \begin{tabular}{|c|l|l|l|} \hline 16 & General Fund & \\ \hline & & \\ \hline & & \\ \hline & Governmental Activities & \\ \hline & & \\ \hline & & \\ \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 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. \begin{tabular}{|c|l|l|} \hline 17a & General Fund & Record the reclassification of the unpaid property taxes of current year. \\ \hline & & \\ \hline & & \\ \hline 17b & & Record the reclassification of the related allowance for estimated uncollectible property taxes of current year. \\ \hline & & \\ \hline & & \\ \hline \end{tabular} 18. A physical inventory of materials and supplies at June 30,2023 , showed a total of $19,300. 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 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.) \begin{tabular}{||l|l|l|l|} \hline 18 & General Fund & \\ \hline & & \\ \hline & & \\ \hline & Governmental Activities & \\ \hline & & \\ \hline \end{tabular}