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. Cash Taxes Receivable Allowance for Uncollectible Taxes Accounts Payable Fund Balance Postclosing Trial Balance June 30, 2019 Transactions July 1, 2019, to June 30, 2020 $490,000 28,000 Debits $1,274,000 1,316,000 $518,000 Credits $1,310,400 Postclosing Trial Balance June 30, 2020 $453,600 1,279,600 64,400 $518,000 5,600 92,400 420,000 $518,000 5,600 1,296,400 7,000 1,278,000 17,000 7,000 74,000 437,000 $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, 2020. Include closing entries. (If no entry is required for a transaction/event, select "No Journal Entry Required" In the first account field.)