The City of Castleton's General Fund had the following post-closing trial balance at June 30, 2019, the end of its fiscal year: Debits Credits Cash $ 470, 000 Taxes Receivable-Delinquent 598, 000 Allowance for Uncollectible Delinquent $ 183, 120 Taxes Interest and Penalties Receivable 27, 780 Allowance for Uncollectible Interest and Penalties 12, 660 Inventory of Supplies 17, 600 Vouchers Payable 163,500 Due to Federal Government 74, 490 Deferred Inflows of Resources- Unavailable Revenues 430, 000 Fund Balance Nonspendable-Inventory of Supplies 17, 600 Fund Balance-Unassigned 232, 010 $1, 113, 380 $1, 113, 380 a. Record the effect of the following transactions on the General Fund and governmental activities for the year ended June 30, 2020. b. 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. c. Prepare a General Fund balance sheet as of June 30, 2020. d. 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