The General Fund collected the following amounts in cash:

Current year Real Property Taxes	$6,484,000
Delinquent Taxes	348,000
Interest and Penalties Receivable on Taxes	23,860
Sales Taxes	748,000
Licenses and Permits	479,000
Fines and Forfeits	519,000
Intergovernmental Revenues	515,000
Charges for Services	361,000
Miscellaneous Revenues	226,500
Total	$9,704,360

Required: Record the receipt of cash and the related credits to receivables and revenues accounts, as applicable, in both the General Fund and governmental activities journals. (Select Received in Cash in the drop down [Description] menu in the Detail Journal related to the General Fund revenue entries.) For governmental activities at the government-wide level, all Licenses and Permits and Charges for Services were attributable to the General Government function as Program Revenue-Charges for Services. Fines and forfeits were collected by General Government departments in the amount of $200,000 and by Public Safety departments in the amount of $319,000. Intergovernmental Revenues should be credited to Program RevenuesGeneral GovernmentOperating Grants and Contributions. (In addition to the cash collection, remember to recognize revenue in the General Fund for the delinquent taxes and interest and penalties collected by reducing the deferred inflows of resources balance. These revenues were not expected to be collected within 60 days of year end, thus they were not considered available under the modified accrual basis of accounting and were classified as Deferred Inflows of Resources in the General Fund. Select Previous Deferral in the drop down [Description] menu in the Detail Journal.)