The City of Castleton's General Fund had the following post-closing trial balance at June 30,2022 , the end of its fiscal year: a. Record the effect of the following transactions on the General Fund and governmental activities for the year ended June 30,2023 b. Record in general journal form entries to close the budgetary and operating statement accounts in the General Fund only. c. Prepare a General Fund balance sheet as of June 30, 2023. d. Prepare a General Fund statement of revenues, expenditures, and changes in fund balance for the year ended June 30, 2023. Record the effect of the following transactions on the General Fund and governmental activities for the year ended June 30 , 2023 . Avoic 5. $1,961,000 of current taxes, $103,270 of delinquent taxes, $3,570 of interest and penalties, and $11,000 of accrued sales taxes were collected. The delinquent taxes and associated interest and penalties were collected more than 60 days after the prior year-end. 6. Additional interest and penalties on delinquent taxes were accrued in the amount of $3,430, of which 30 percent was estimated to be uncollectible. 13. Purchase orders and contracts oncumbernd in the amount of 51,588,040 were fllod at a net coek of 51,887,570, which was voucherod. Remrd in general journal form entries ta cloae the budgetery and operating tatement accounts in the General Fund only. (It no entry is required for a transactian/evert, select "Na Jaurnal Entry Required" in the tirst account field.) The City of Castleton's General Fund had the following post-closing trial balance at June 30,2022 , the end of its fiscal year: a. Record the effect of the following transactions on the General Fund and governmental activities for the year ended June 30,2023 b. Record in general journal form entries to close the budgetary and operating statement accounts in the General Fund only. c. Prepare a General Fund balance sheet as of June 30, 2023. d. Prepare a General Fund statement of revenues, expenditures, and changes in fund balance for the year ended June 30, 2023. Record the effect of the following transactions on the General Fund and governmental activities for the year ended June 30 , 2023 . Avoic 5. $1,961,000 of current taxes, $103,270 of delinquent taxes, $3,570 of interest and penalties, and $11,000 of accrued sales taxes were collected. The delinquent taxes and associated interest and penalties were collected more than 60 days after the prior year-end. 6. Additional interest and penalties on delinquent taxes were accrued in the amount of $3,430, of which 30 percent was estimated to be uncollectible. 13. Purchase orders and contracts oncumbernd in the amount of 51,588,040 were fllod at a net coek of 51,887,570, which was voucherod. Remrd in general journal form entries ta cloae the budgetery and operating tatement accounts in the General Fund only. (It no entry is required for a transactian/evert, select "Na Jaurnal Entry Required" in the tirst account field.)