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		$	576,700			$	1,376,000			$	1,402,200			$	550,500
Taxes Receivable			36,500				1,407,800				1,381,600				62,700
		$	613,200											$	613,200
Allowance for Uncollectible Taxes			5,600				5,600				10,400				10,400
Accounts Payable			102,600				1,393,300				1,354,500				63,800
Fund Balance			505,000								34,000				539,000
		$	613,200											$	613,200

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.)

A) Record the transfer of taxes receivable to revenues control account.

B) Record the receipt of taxes and the uncollectibles.

C) Record the expenditures payable.

D) Record the payment of expenditure.

E) Record the transfer out of general fund. Hint: This is the plug needed to make cash balance after considering the other entries.

F) Record the transfer of revenue and expenditure control accounts to fund balance.