The City of Castletons General Fund had the following post-closing trial balance

Debits				Credits
Cash	$	398,000
Sales Taxes Receivable		17,000
Taxes ReceivableDelinquent		589,000
Allowance for Uncollectible Delinquent Taxes					$	195,000
Interest and Penalties Receivable		26,880
Allowance for Uncollectible Interest and Penalties						11,760
Inventory of Supplies		16,700
Vouchers Payable						154,500
Due to Federal Government						65,490
Deferred Inflows of ResourcesUnavailable Revenues						402,000
Fund BalanceNonspendableInventory of Supplies						16,700
Fund BalanceUnassigned						202,130
	$	1,047,580			$	1,047,580

at June 30, 2022, the end of its fiscal year:

Record the effect of the following transactions on the General Fund and governmental activities for the year ended June 30, 2023.

Record in general journal form entries to close the budgetary and operating statement accounts in the General Fund only.

Prepare a General Fund balance sheet as of June 30, 2023.

Prepare a General Fund statement of revenues, expenditures, and changes in fund balance for the year ended June 30, 2023.