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	$	298,000
Taxes ReceivableDelinquent		584,000
Allowance for Uncollectible Delinquent Taxes					$	190,000
Interest and Penalties Receivable		26,380
Allowance for Uncollectible Interest and Penalties						11,260
Inventory of Supplies		16,200
Vouchers Payable						149,500
Due to Federal Government						60,490
Deferred Inflows of ResourcesUnavailable Revenues						300,000
Fund BalanceNonspendableInventory of Supplies						16,200
Fund BalanceUnassigned						197,130
	$	924,580			$	924,580

a:

c		Record the $1,971,000 of current taxes, $384,270 of delinquent taxes, and $20,670 of interest and penalties collected.
	Governmental Activities
5d		Record the delinquent taxes and associated interest and penalties collected more than 60 days after the prior year-end.

Amounts due the federal government as of June 30, 2020, and amounts due for FICA taxes and state and federal withholding taxes during the year were vouchered.
12	General Fund	Due to Federal Government
		Due to State Government
		Vouchers Payable
	Governmental Activities	Due to Federal Government
		Due to State Government
		Vouchers Payable

All unpaid current years property taxes became delinquent. The balances of the current taxes receivables and related uncollectibles were transferred to delinquent accounts. The City uses the 60-day rule for all revenues and does not expect to collect any delinquent property taxes or interest and penalties in the first 60 days of the next fiscal year.
16a	General Fund	Record the delinquent amount of unpaid property taxes.
		Taxes ReceivableDelinquent
		Taxes ReceivableCurrent
16b		Record the adjustment for the delinquent amount of tax against the allowance.
		Allowance for Uncollectible Current Taxes
		Allowance for Uncollectible Delinquent Taxes
16c		Record the deferred inflow of resource
		Revenues
		Deferred Inflows of ResourcesUnavailable Revenues
16d	Governmental Activities	Record the delinquent amount of unpaid property taxes.
16e		Record the adjustment for the delinquent amount of tax against the allowance.
16f		Record the deferred inflow of resource
17. A physical inventory of materials and supplies at June 30, 2020, showed a total of $19,300. Inventory is recorded using the purchases method in the General Fund; the consumption method is used at the government-wide level. (Note: A periodic inventory system is used both in the General Fund and at the government-wide level. When inventory was purchased during the year, Expenditures were debited in the General Fund journal and Inventory of Supplies was debited in the governmental activities journal. Recorded entry to reclassify the fund balance.)
17	General Fund	Inventory of Suppliess	19,300
		Fund BalanceNonspendableInventory of Supplies		19,300
	Governmental Activities	No Journal Entry Required