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, 2020. Postclosing Trial Balance June 30, 2019 Transactions July 1, 2019, to June 30, 2020 Postclosing Trial Balance June 30, 2020 Debits Credits Cash $ 586,900 $ 1,388,000 $ 1,413,000 $ 561,900 Taxes Receivable 37,500 1,418,600 1,393,600 62,500 $ 624,400 $ 624,400 Allowance for Uncollectible Taxes 5,600 5,600 10,800 10,800 Accounts Payable 103,800 1,404,700 1,363,500 62,600 Fund Balance 515,000 36,000 551,000 $ 624,400 $ 624,400 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, 2020. Include closing entries. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)