The following information was abstracted from the accounts of the General Fund of the City of Rome after the books had been closed for the fiscal year ended June 30, 2017 Postclosing Trial Balance June 30, 2016 Transactions July 1, 2016, to June 30, 2017 Postclosing Trial Balance June 30, 2017 $490,000 28,000 $518,000 Debits $1,274,000 1,316,000 Credit:s $1,310,400 1,279,600 Cash Taxes Receivable $453,600 64,400 $518,000 Allowance for Uncollectible Taxes Accounts Payable Fund Balance 5,600 92,400 420,000 $518,000 5,600 1,296,400 7,000 1,218,0e0 77,000 7,000 14,000 497,006e $518,000 There were no transfers into the General Fund, but there was one transfer out. Prepare journal entries to record the transactions for the fiscal year ended June 30, 2017. Include closing entries. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)