Presented below are a number of transactions for the City of Smithville that occurred during fiscal year 2017. 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.

On January 2, 2017, real property taxes were levied for the year in the amount of $1,731,000. It was estimated that 3 percent of the levy would be uncollectible.

Encumbrances were recorded in the following amounts for purchase orders issued against the appropriations indicated:

General Government $ 98,453

Public Safety 183,259

Public Works 217,675

Culture and Recreation 108,927

Total $608,314

Cash was received during the year in the total amount of $3,399,599 for collections from the following receivables and cash revenues, as indicated:

Current Property Taxes $1,561,535

Delinquent Property Taxes 235,000

Interest and Penalties Receivable on Taxes 34,270

Due from State Government 165,000

Revenues: (total: $1,403,794)

Licenses and Permits 601,314

Fines and Forfeits 410,660

Intergovernmental 160,000

Charges for Services 231,820

Total $3,399,599