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 Postclosing Trial Balance June 30, 2020 Transactions July 1, 2019, to June 30, 2020 Debits Credits $1,364,000 $1,391,400 1,397,000 1,369,600 Cash Taxes Receivable $566,500 35,500 $602,000 $539, 100 62,900 $602,000 Allowance for Uncollectible Taxes Accounts Payable Fund Balance 5,600 1,381,900 5,600 101,400 495,000 $602,000 10,000 1,345,500 32,000 10,000 65,000 527,000 $602,000 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.) No Event General Journal Debit Credit 1 1 Taxes Receivable 1,397,000 Revenues Control OOO 10,000 X 1,387,000 X Allowance for Uncollectible Taxes 2 1,364,000 Cash Allowance for Uncollectible Taxes x 5,600 1,369,600 Taxes Receivable 3 3 1,345,500 Expenditures Control Accounts Payable 1,345,500 00 00 4 4 1,381,900 Accounts Payable Cash 1,381,900 5 5 9,500 Other Financing UsesTransfer Out Cash 9,500 6 6 1,377,500 X Revenues Control Expenditures Control Fund Balance-Unreserved 1,345,500 32,000