The City of Greystone maintains its books so as to prepare fund accounting statements

and prepares worksheet adjustments in order to prepare government$-$wide statements.

Required: Prepare government$-$wide statement worksheet entries $($on page $8)$ for

each of the following situations.

A$.$ The City levied property taxes for the current fiscal year in the amount of

$$8,000,000.$ At year$-$end, $$720,000$ of the taxes had not been collected. It

was estimated that $$330,000$ of that amount would be collected during the

$60$ days after the end of the fiscal year and that $$250,000$ would be collected

after that time. The balance would be uncollectible. The City had recognized

the maximum of property taxes allowable under modified accrual accounting.

B$.$ $$179,000$ of property taxes had been deferred at the end of the previous year

and was recognized under modified accrual as revenue in the current year.

C$.$ In addition to the expenditures allowed under modified accrual accounting,

the city computed that an additional $$72,000$ should be accrued for

compensated absences$.$

D$.$ In the Statement of Revenues, Expenditures, and Changes in Fund Balances,

General Fund transfers out included $$400,000$ to a debt service fund and

$$270,000$ to a special revenue fund. General Fund transfers in included

$$1,000,000$ from an enterprise fund.