Record the effect of the following transactions on the General Fund and governmental activities for the year ended June 30, 2023. Avoid use of functional details for expenses and itemization of revenue accounts. So, use of account names "Expenses" and "Revenues" will suffice wherever required. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

5. $2,150,000 ofcurrent taxes. $390,270 of delinquent taxes, $21,270 of interest and penalties. and $18,000 of accrued sales taxes were collected. The delinquent taxes and associated interest and penalties were collected more than 60 days after the prior yearend. Record the $2,150,000 at current taxes. $300,270 of delinquent taxes, and $21,270 of interest and penalties collected. 5a General Fund Cash 2,150,000 axes Receivablt-FCurrent 2,150,000 Record the delinquent taxes and associated interest and penalties collected more than 60 days alter the prior 5b yearcnd. ' evenues 411,540 411,540 5: 5501215\" $2,150,000 01 current taxes, $300,270 of delinquent taxes, and $21,270 of interest and penalties Record the delinquent taxes and associated interest and penalties collected more than 60 days alter the prior 5d 1,rearend