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 Debits Credits Cash $ 510,400 $ 1,298,000 $ 1,332,000 $ 476,400 Taxes Receivable 30,000 1,337,600 1,303,600 64,000 $ 540,400 $ 540,400 Allowance for Uncollectible Taxes 5,600 5,600 7,800 7,800 Accounts Payable 94,800 1,319,200 1,236,000 11,600 Fund Balance 440,000 81,000 521,000 $ 540,400 $ 540,400 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, 2017. Include closing entries