The General Fund of a government loaned $100,000 to its Special Revenue Fund. Determine the effect on the fund balance of the General Fund. Coleman County incurred capital outlay expenditures in the amount of $15,000. The invoice for $15,000 has been vouchered. Record the journal entry for the above transactions. Also show the effect on any Nonfund Accounts. Coleman County levied 209 Property Taxes on January 1,209. The tax levy was $7,000,000;1% is expected to be uncollectible. Prepare the journal entries for the above transaction. he Capital Projects Fund of a government transferred the funds from a completed construction project to the General Fund in the amount of $20,000. Determine the effect on the fund balance of the General Fund