The City of Castletons General Fund had the following post-closing trial balance at June 30, 2019, the end of its fiscal year:

	Debits				Credits
Cash	$	276,120
Taxes ReceivableDelinquent		183,000
Allowance for Uncollectible Delinquent Taxes					$	21,960
Interest and Penalties Receivable		6,280
Allowance for Uncollectible Interest and Penalties						1,160
Inventory of Supplies		6,100
Vouchers Payable						48,500
Due to Federal Government						29,490
Deferred Inflows of ResourcesUnavailable Revenues						166,160
Fund BalanceNonspendableInventory of Supplies						6,100
Fund BalanceUnassigned						198,130
	$	471,500			$	471,500

1. Record the effect of the following transactions on the General Fund and governmental activities for the year ended June 30, 2020.
2. Record in general journal form entries to close the budgetary and operating statement accounts in the General Fund only. Do not close the governmental activities accounts.
3. Prepare a General Fund balance sheet as of June 30, 2020.
4. Prepare a statement of revenues, expenditures, and changes in fund balance for the year ended June 30, 2020. Do not prepare the government-wide financial statements.