Prepare journal entries, as appropriate, torecord these transactions. (We suggest you post thejournal entries togeneral ledger T-accounts.)

Note: The Croton City continuing problem is introduced in Chapter 3 on page 3-32. You should review the scenario in Chapter 3 before

preparing the journal entries for the General Fund in thischapter.

1. Of the $800 in property taxes receivable at January 1, $780 was collected in cash. Theremaining $20 was written o as uncollectible. Deferred

property taxes at the beginning of the year were recognized as revenue ($300).

2. Accrued salaries from the previous year ($700) werepaid.

3. Property taxes in the amountof $9,030 were levied inorder to provide revenues of $9,000. Tax bills were sent tothe property owners. An

allowance for uncollectible taxes was established.

4. During the year,property taxes of $8,100 were collected in cash.

5. The state collects personal income taxes on behalf of the city. During the year, Croton received personal income taxes of $4,600 from the state.

6. The Parks Department collected $700 in recreation fees during the year.

7. Croton paid salaries of $13,600, charging thesalary appropriations as follows:

Publicsafety$6,700

Publicworks4700

Parks 2,200

8. The state sent the city acheck for $1,000 to nance a special public safety program, stipulating that theresources could be used at any time

during 2019 or 2020. The $6,700 in public safety salaries paid inthe previous transaction includes $800 of salaries for this program, so $200

remains available for spending on the program in 2020.

9. Unpaid salaries at year-end (to be paid duringthe rst week of 2020) were as follows:

Publicsafety$350

Publicworks250

Parks 100

10. At year-end, the uncollected property taxes were declared delinquent. The existing allowance for uncollectible taxes is reclassied to delinquent.

Croton's director of nance estimated that $500 of the uncollected taxes would be collected in January andFebruary 2020 and $400 would be collected during the rest of 2020.

11. In January 2020, the state advised Croton that thestate held $500 in personal income taxes on thecity's behalf and that itwould send the taxes

to Croton by February 10. It also told Croton that itwas likely that, by April 30, Croton would receive an additional $200 of taxes withnal

returns, but that tax refunds would probably be $300. (Remember that "available" for income taxes is dened astaxes expected to be collected

within 120 days after the endof the calendar year.)

12. Police ocers who retired at the end of 2019 will bepaid $10 for unused vacation pay on January 6, 2020