Record entries for the above transactions as stated in the individual statements below, and post corresponding information into the Revenues ledger as appropriate.

Prepare journal entries to record the tax levy on July 1, 2023, in the General Fund. (Ignore all entries in the governmental activities journal.)

Prepare a summary journal entry to record the collection of current taxes as of April 30.

Prepare a summary journal entry to record the collection of delinquent taxes, interest, and penalties. (You may assume that these amounts had been designated as Deferred Inflows of Resources.)

Prepare the journal entry necessary to reclassify the uncollected tax amounts as delinquent. Assume these taxes are not expected to be collected within 60 days of year-end.

Prepare the journal entry necessary to record interest and penalties if they are not expected to be collected soon after year-end.