Record the following transactions in the general Journal for the Gereral Fund and governmental activities at the government wide level.

ANOTHER TUTOR ANSWERED THIS BUT PARTS OF IT WERE INCORRECT PLEASE DO NOT JUST RESUBMIT WHAT THEY DID.

I CAN?T FIGURE OUT THE GOVERNMENT WIDE LEVEL.

I?ve attached my work (WRONG) and the correct Pre-closing trial balance, mine does not match the correct pre-closing balance. That is why I am posting this question.

1. [Para. 4-a-1] On January 2, 2014, real property taxes were levied for the year in the amount of $1,697,000. It was estimated that 3 percent of the levy would be uncollectible. Required: Record this transaction in both the General Fund and governmental activities journal. (Note: Type 4-a-1 as the paragraph number in the [Transaction Description] box for this entry; 4-a-2 for the next transaction, etc. Careful referencing by paragraph number is very helpful should you need to determine where you may have omitted a required journal entry or may have made an error.) (Select ?Accrued Revenue? in the drop down [Transaction Description] menu in the Detail Journal related to the General Fund entry.) 2. [Para. 4-a-2] Encumbrances were recorded in the following amounts for purchase orders issued against the appropriations indicated: General Government $ 98,453 Public Safety 185,259 Public Works 247,675 Culture and Recreation 108,927 Total $640,314 Required: Record the encumbrances in the General Fund general journal and Detail Journal as appropriate. In the Detail Journal, select ?Purchase Orders? from the drop down [Transaction Description] menu. You can also type in an alternative description, if desired. 3. [Para. 4-a-3] Cash was received during the year in the total amount of $3,469,420 for collections from the following receivables and cash revenues, as indicated: Current Property Taxes $1,546,800 Delinquent Property Taxes 360,000 Interest and Penalties Receivable on Taxes 34,270 Due from State Government 125,000 Revenues: (total: $1,403,350) Licenses and Permits 576,920 Fines and Forfeits 423,360 Intergovernmental 168,000 Charges for Services 235,070 Total $3,469,420 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 Cash? in the drop down [Transaction 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 classifications: General Fund Governmental Activities 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 Charges for Services Program Revenues?General Government? Charges for Services, $150,100 Program Revenues?Culture and Recreation? Charges for Services, $84,970 4. [Para. 4-a-4] Gross General Fund payrolls for the year totaled $2,259,220. Of that amount, $472,040 was withheld for employees' federal income taxes; $166,070 for employees? share of FICA taxes; $171,610 for employees? state income taxes; and the balance was paid to employees in cash. The City of Smithville does not record encumbrances for payrolls. The payrolls were chargeable against the following functions? appropriations: General Government $ 476,376 Public Safety 847,402 Public Works 612,881 Culture and Recreation 322,561 Total $2,259,220 Required: Make summary journal entries for payroll in both the General Fund and governmental activities general journals for the year. 5. [Para. 4-a-5] The city?s share of FICA taxes, $166,070, and the city's contribution of $105,380 to retirement funds administered by the state government were recorded as liabilities. Required: Record this transaction in both the General Fund and governmental activities general journals. Assume that the total $271,450 should be allocated in the same proportions as in paragraph 4-a-4 above, rounded to nearest whole dollar: General Government: ($476,376)/$2,259,220 x $271,450 = $57,238 Public Safety: ($847,402/$2,259,220) x $271,450 = $101,817 Public Works: ($612,881/$2,259,220) x $271,450 = $73,639 Culture and Recreation: ($322,561/$2,259,220) x $271,450 = $38,756 6. [Para. 4-a-6] Invoices for some of the goods recorded as encumbrances in transaction 4-a-2 were received and vouchered for payment, as listed below. Related encumbrances were canceled in the amounts listed below (Select ?Elimination? in the drop down [Transaction Description] menu in the Detail Journal): Expenditures Encumbrances General Government $ 93,838 $ 94,752 Public Safety 173,669 173,357 Public Works 241,996 242,512 Culture and Recreation 109,280 108,927 $618,783 $619,548 Required: Record the receipt of these goods and the related vouchers payable in both the General Fund and governmental activities journals. At the government-wide level, you should assume the city uses the periodic inventory method. Thus, the invoiced amounts above should be recorded as expenses of the appropriate functions, except that $27,800 of the amount charged to the Public Works function was for a vehicle (debit Equipment for this item at the government-wide level). 7. [Para. 4-a-7] During FY 2014, the City of Smithville received notification that the state government would remit $165,000 to it early in the next fiscal year, although this amount is intended to finance certain public safety operations of the current year. This amount had been anticipated and was included in the budget for the current year as "Intergovernmental Revenue,? and may be used in the current fiscal year. Required: Record this transaction as a receivable and revenue in the General Fund and governmental activities journals. (Note: Select ?Accrued Revenue? in the [Transaction Description] box in the Detail Journal). At the government-wide level, assume that this item is an operating grant to the Public Safety function. 8. [Para. 4-a-8] Checks were written in the total amount of $2,252,670 during 2014. These checks were in payment of the following items: Vouchers Payable $ 995,600 Due to Federal Government 952,780 Due to State Government 304,290 Total amount paid $2,252,670 Required: Record the payment of these items in both the General Fund and governmental activities general journals. 9. [Para. 4-a-9] Current taxes receivable uncollected at year-end, and the related Estimated Uncollectible Current Taxes account, were both reclassified as delinquent. Required: Record this transaction in the General Fund and governmental activities journals. 10. [Para. 4-a-10] Interest and penalties receivable on delinquent taxes was increased by $11,000; $3,500 of this was estimated as uncollectible. Required: Record this transaction in the General Fund and governmental activities journals.

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