The City of Greystone maintains its books so as to prepare fund accounting statements and prepares worksheet adjustments in order to orepare government-wide statements. You are to prepare, in journal form, worksheet adjustments for each of the following situations: 1. 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 beer 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 tha $344,000 would be collected after that time and the balance would be uncollectible. The City had recognized the maximum of propert taxes allowable under modified accrual accounting. 2. $233,000 of property taxes had been deferred at the end of the previous year and was recognized under modified accrual as revenue i the current year. 3. In addition to the expenditures reported under modified accrual accounting, the city computed that an additional $94,000 should be accrued for compensated absences. 4. 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 $750,000 from an enterprise fund