1. Prepare the closing entries for all funds.

Account Name	Debit	Credit
Cash	3,128,010
Property Taxes Receivable - Deliquent	209,920
Allowance for Uncollectible Delinquent Taxes		10,496
Interest and Penalties Receivable	6,298
Allowance for Uncollectible Interest & Penalties		63
Supplies Inventory	14,370
Vouchers Payable		34,000
Fund Balance - Nonspendable - Supplies Inventory		14,370
Fund Balance - Unassigned		295,000
Estimated revenues property taxes	5,248,000
Estimated revenues sales taxes	9,160,000
Estimated revenues intergovernmental grants	3,206,000
Estimated revenues license fees and fines	104,800
Appropriations food inspection program		8,360,000
Appropriations salaries (other programs)		4,748,000
Appropriations supplies (other programs)		479,000
Appropriations other program costs		725,000
Appropriations Transfer to Debt Service Fund		135,000
Budgetary fund balance		3,271,800
Revenues property taxes		5,185,924
Revenues interest and penalties		6,435
Revenue - Intergovernmental Grants		3,206,000
Revenues sales taxes		8,885,200
Revenues license fees and fines		83,840
Expenditures - supplies	453,900
Expenditures - food inspection program	7,942,000
Expenditures - Other program costs	675,000
Expenditures - Salaries other programs	4,510,600
License fees and fines receivable	5,030
Other Financing Uses - Interfund Transfer Out	135,000
Due from Federal Government Grant	641,200