Record the encumbrances in the General Fund general journal. 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. Show credits as negative, and debits as positive .

2- Encumbrances-were recorded in the following amounts forpurchase orders-issued against the appropriations indicated:T General Government S 98,453 Public Safety +183,259 Public Works+217,675 Culture and Recreation 108,9271 TotalS608 3147 Required: Record the encumbrances in the General Fund general journal.Tn 2-bCash was received during the year in the total amount-of S3,399,599 for collections from the following receivables and cash revenues, as indicated: T $1,561,535 current-Property .Taxes -Delinquent Property Taxes-*235,000 Due from State-Government165,000 Licenses and Permits+601,314 -+ -+ Intergovernmental 160,000 -Interest and Penalties Receivable on Taxes-34,270 Revenues:.(total: $1,403,794) Fines-and-Forfeits410,660n Charges for Services-+.... 231,820T TotalS3.399599 Required: Record the receiptof cash and the related credits to receivables and revenues- accounts, as applicable, in both the-General Fund and governmental activities journals. In Transactions 3b 12/31/16 2b 4a General Fund Cash Taxes receivable-delinquent Allowance for taxes rec-delin Interest/penalties receivable Allowance for int/pen rec Taxes receivable-current Allowance for taxes rec-curr Due from state government Vouchers payable Due to fed govt-FIT/fed taxes payable Due to State govt-taxes/retirement Fund bal-restricted-pub safety Fund bal-committed-pub works Fund bal-assigned-culture/rec Fund bal-unassigned Taxes-real property Interest/penalties revenue Licenses & permits Fines & forfeits Intergovernmental revenue Charges for services General govt expenditures Public safety expenditures Public works expenditures Culture & rec expenditures Encumbrances Encumbrances outstanding 194,660 258,906 (57,800) (51,930) 40,110 (11,726) 165,000 (136,027) (15,000) (29,700) (56,800) (351,623) 2- Encumbrances-were recorded in the following amounts forpurchase orders-issued against the appropriations indicated:T General Government S 98,453 Public Safety +183,259 Public Works+217,675 Culture and Recreation 108,9271 TotalS608 3147 Required: Record the encumbrances in the General Fund general journal.Tn 2-bCash was received during the year in the total amount-of S3,399,599 for collections from the following receivables and cash revenues, as indicated: T $1,561,535 current-Property .Taxes -Delinquent Property Taxes-*235,000 Due from State-Government165,000 Licenses and Permits+601,314 -+ -+ Intergovernmental 160,000 -Interest and Penalties Receivable on Taxes-34,270 Revenues:.(total: $1,403,794) Fines-and-Forfeits410,660n Charges for Services-+.... 231,820T TotalS3.399599 Required: Record the receiptof cash and the related credits to receivables and revenues- accounts, as applicable, in both the-General Fund and governmental activities journals. In Transactions 3b 12/31/16 2b 4a General Fund Cash Taxes receivable-delinquent Allowance for taxes rec-delin Interest/penalties receivable Allowance for int/pen rec Taxes receivable-current Allowance for taxes rec-curr Due from state government Vouchers payable Due to fed govt-FIT/fed taxes payable Due to State govt-taxes/retirement Fund bal-restricted-pub safety Fund bal-committed-pub works Fund bal-assigned-culture/rec Fund bal-unassigned Taxes-real property Interest/penalties revenue Licenses & permits Fines & forfeits Intergovernmental revenue Charges for services General govt expenditures Public safety expenditures Public works expenditures Culture & rec expenditures Encumbrances Encumbrances outstanding 194,660 258,906 (57,800) (51,930) 40,110 (11,726) 165,000 (136,027) (15,000) (29,700) (56,800) (351,623)