Presented below are a number of transactions for the City of Smithville that occurred during fiscal year $2023,$ the year for which the budget given in Chapter $3$ was recorded. Read all instructions carefully.

a$.$ After opening the data file containing your data from Chapters $2$ and $3$ of this project, record the following transactions in the general journal for the General Fund and, if applicable, in the general journal for governmental activities at the government$-$wide level. For all entries, the date selected should be year $2023.$ For each of the paragraphs that requires entries in both the General Fund and governmental activities journals, you can either record them in both journals on a paragraph$-$by$-$paragraph basis or$,$ alternatively, record all the General Fund journal entries first for all paragraphs, then complete the governmental activities journal entries for all paragraphs. Regardless Si the method you choose, we recommend that you refer to the illustrative journal entries in Chapter $4$ of the Reck, Lowensohn, and Neely textbook $(19$th edition$)$ for guidance in making all entries.$$

For each entry affecting budgetary accounts or operating statement accounts, you will be directed to the Detail Journal to allow you to record the appropriate amounts in the detail budgetary or actual accounts, as was the case in Chapter $3.$

$[$Para$.4-$a$-4]$ Cash was received during the year in the total amount of $$5,980,222$ for collections from the following receivables and cash revenues, as indicated:

Receivable Collections:

Current Property Taxes $$1,596,895$

Delinquent Property Taxes $$387,201$

Interest and Penalties Receivable on Taxes $34,270$

Due from Other Funds$/$Internal Receivables $4,600$

Due from State Government $165,000$

Cash Collections of Revenues: $($total: $$3,792,256)$

Sales Taxes $1,579,203$

Licenses and Permits $497,960$

Fines and Forfeits $173,590$

Intergovernmental $789,000$

Charges for Services $661,253$

Miscellaneous $91,250$

Total $$5,980,222$

Required: Record the receipt of cash and the related credits to receivables and revenues accounts, as applicable, in both the General Fund and governmental activities journals. Select "Received in cash" in the drop down $[$Description$]$ menu in the Detail Journal related to the General Fund revenue entries.

For purposes of the governmental activities entries at the government$-$wide level assume the following revenue classifications:

General Fund Governmental Activities

Sales Taxes General revenues $-$ Taxes $-$ Sales

Licenses and permits Program Revenues $-$ General Government $-$ Charges for services

Fines and Forfeits Program revenues $-$ general government $-$ charges for services

Intergovernmental program revenues $-$ public safety $-$ operating grants and contributions, $$360,000$ Program revenues $-$ health and welfare $-$ operating grants and contributions, $ $429,000$

Charges for Service Program revenues $-$ general government $-$ charges for services, $$268,095$ program revenues $-$ public safety $-$ charges for services, $$99,519$ program revenues $-$ culture and recreation $-$ charges for services, $$293,639$

Micellaneous general revenues $-$ micellaneous, $$91,250$