The City of Castletons General Fund had the following post-closing trial balance at June 30, 2022, the end of its fiscal year:

	Debits				Credits
Cash	$	458,000
Sales Taxes Receivable		20,000
Taxes ReceivableDelinquent		592,000
Allowance for Uncollectible Delinquent Taxes					$	198,000
Interest and Penalties Receivable		27,180
Allowance for Uncollectible Interest and Penalties						12,060
Inventory of Supplies		17,000
Vouchers Payable						157,500
Due to Federal Government						68,490
Deferred Inflows of ResourcesUnavailable Revenues						456,000
Fund BalanceNonspendableInventory of Supplies						17,000
Fund BalanceUnassigned						205,130
	$	1,114,180			$	1,114,180

1. Record the effect of the following transactions on the General Fund and governmental activities for the year ended June 30, 2023.
2. Record in general journal form entries to close the budgetary and operating statement accounts in the General Fund only.