The trial balance of the General Fund of the City of Smithville as of December 31, 2016, is shown in the following trial balance. Create a journal entry to enter the balance sheet accounts and amounts shown in the trial balance:

CITY OF SMITHVILLE

General Fund Post-closing Trial Balance

As of December 31, 2016

General Ledger

Account Title Debits Credits

Cash $ 194,660

Taxes ReceivableDelinquent 258,906

Allowance for UncollectibleDelinquent Taxes $ 57,800

Interest and Penalties Receivable on Taxes 40,110

Allowance for Uncollectible Interest and Penalties 11,726

Due from State Government 165,000

Vouchers Payable 136,027

Fund BalanceRestrictedPublic Safety 15,000

Fund BalanceCommittedPublic Works 29,700

Fund BalanceAssignedCulture and Recreation 56,800

Fund BalanceUnassigned 351,623

Totals $ 658,676 $ 658,676