The City of Hintons General Fund had the following post-closing trial balance at April 30, 2016, the end of its fiscal year: Debits Credits Cash $ 102,000 Taxes ReceivableDelinquent 588,000 Allowance for Uncollectible Delinquent Taxes $ 194,000 Interest and Penalties Receivable 26,780 Allowance for Uncollectible Interest and Penalties 11,660 Inventory of Supplies 16,600 Vouchers Payable 153,500 Due to Federal Government 64,490 Fund Balance NonspendableInventory of Supplies 16,600 Fund BalanceUnassigned 293,130 $ 733,380 $ 733,380 a. Record the effect of the following transactions on the General Fund and governmental activities for the year ended April 30, 2017. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

E4-24 Operating Transactions, Special Topics, and Financial Statements [LO 4-1, 4-2, 4-3] The City of Hinton's General Fund had the following post-closing trial balance at April 30, 2016, the end of its fiscal year Debits Credits $102,000 Cash 588,000 Taxes Receivable-Delinquent Allowance for Uncollectible Delinquent Taxes $194,000 26,780 Interest and Penalties Receivable 11,660 Allowance for Uncollectible Interest and Penalties Inventory of Supplies 16,600 153,500 Vouchers Payable Due to Federal Government 64,490 Fund Balance Nonspendable nventory of 16,600 Supplies Fund Balance-Unassigned 293,130 $733,380 $733,380 a. Record the effect of the following transactions on the General Fund and governmental activities for the year ended April 30, 2017. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)