The following transactions occurred for the City of Fontaine's General Fund. 1. The current year's tax levy of $2,005,000 was recorded; uncollectibles were estimated as $65,000. 2. Collections of the current year's levy totaled $1,905,000. 3. The balance of current taxes receivable and uncollectibles are reclassified as delinquent. 4. Accrue a 2% penalty on the delinquent taxes. 1% is estimated uncollectible. 5. Invoices were received and approved for payment for items ordered in documents recorded as encumbrances The encumbrance equaled the actual costs of $850,500. Public safety 360,000 Public works 280,000 Culture and recreation 180,000 General government 30,500 Total