the project , or submit a saved version of the trial balance electronically if directed to do so by your instructor ." d. Select [ Governmental Activities , Government - wide Levell in the [ Current Accounting Entity ] drop - down box and the [ Accounts ] tab . You will see most of the accounts included in the preceding trial balance , plus many other accounts that will be used in the various chapters of the City of Smithville project ." a . Select the [ Journal] tab and create a journal entry to enter the statement of net position ( i.e. , balance sheet ) accounts and amounts shown in the following trial balance . It is necessary to enter these items in the accounts of the governmental activities category at the government - wide level as the general journal and general ledger for governmental activities comprise a separate " set of books " from those for the General Fund . Be sure to enter 2016 from the drop - down date menu and enter 2 - d in the [ Transaction Description / box . Select each account individually and insert the appropriate debit or credit amount for each account . When you have completed entering the initial data , verify the accuracy and click [ Post Entries ] to post the entry to the governmental activities , government - wide general ledger .* CITY OF SMITHVILLE Governmental Activities Government - wide Level Post- Closing Trial Balance As of December 31 , 2016 General Ledger Cash Account Title Debits 376, 290 Credits Taxes Receivable_ Delinquent* 391. 756 Allowance for Uncollectible Delinquent Taxes 70 , 650 Interest and Penalties Receivable on Taxes 40, 126 Allowance for Uncollectible Interest and Penalties Due from State Government* 165, 000 13 , 190 Internal Receivables from Business - type Activities 12. 000 Inventory of Supplies $6. 000 Land 4 . 180, 000 Infrastructure 9, 862, 000 Accumulated Depreciation - Infrastructure* 2 , 713 , 944 Buildings 6. 296, 000 Accumulated Depreciation - Buildings 1 , 731 , 000 Equipment* 3. 556. 800 Accumulated Depreciation - Equipment 1. 765, 480 Vouchers Parable 272.187 Due to Federal Government 135. 720 Due to State Government 32. 600 Internal Parables to Business - type Activities 6. 400 Net Position - Net Investment in Capital Assets Net Position - Restricted for Public Safety* 17.684. 376 15 , 000 Net Position - Unrestricted 505. 425 Totals $24, 945, 972\\ $24 , 945 , 972 Select [ Reports , Trial Balances , Post- Closing Trial Balance ] and print the trial balance for 2016 , or submit a saved . pdf version of the trial balance electronically if directed to do so by your instructor . Retain in your cumulative file until the due date* for your project or the time specified by your instructor