This is a several part question that I will post per the terms. (Part 2)

Chapter 4 Recording Operating Transactions Affecting the General Fund and Governmental Activities at the Government-wide Level Presented below are a number of transactions for the City of Smithville that occurred during fiscal year 2017, the year for which the budget given in Chapter 3 was recorded. Read all instructions carefully. a. After opening the data file containing your data from Chapters 2 and 3 of this project, record the following transactions in the general journal for the General Fund and, if applicable, in the general journal for governmental activities at the government-wide level. For all entries, the date selected should be year 2017. For each of the paragraphs that requires entries in both the General Fund and governmental activities journals, you can either record them in both journals on a paragraph-by-paragraph basis or, alternatively, record all the General Fund journal entries first for all paragraphs, then complete the governmental activities journal entries for all paragraphs. If you choose the latter method, it might be useful to print the General Fund general journal entries to assist in making the entries in the governmental activities journal. Regardless of the method you choose, we highly recommend that you refer to the illustrative journal entries in Chapter 4 of the Reck andLowensohn textbook (17thedition) for guidance in making all entries.

3. [Para. 4-a-3] Cash was received during the year in the total amount of $3,399,599 for collections from the following receivables and cash revenues, as indicated: Current Property Taxes $1,561,535 Delinquent Property Taxes 235,000 Interest and Penalties Receivable on Taxes 34,270 Due from State Government 165,000 Revenues: (total: $1,403,794) Licenses and Permits 601,314 Fines and Forfeits 410,660 Intergovernmental 160,000 Charges for Services 231,820 Total $3,399,599 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 Cash in the drop down [Transaction Description] menu in the Detail Journal related to the General Fund revenue entries.) For purposes of the governmental activities entries at the government-wide level assume the following revenue classifications:

General Fund Governmental Activities Licenses and Permits Program RevenuesGeneral GovernmentCharges for Services Fines and Forfeits Program RevenuesGeneral Government Charges for Services Intergovernmental Program RevenuesPublic SafetyOperating Grants and Contributions Charges for Services Program RevenuesGeneral Government Charges for Services, $143,850 Program RevenuesCulture and RecreationCharges for Services, $$87,970

4. [Para. 4-a-4] General Fund payrolls for the year totaled $2,638,220. Of that amount, $395,733 was withheld for employees' federal income taxes; $344,623 for federal payroll taxes; $98,933 for employees state income taxes; $194,545 for retirement funds administered by the state government; and the remaining $1,604,386 was paid to employees in cash. The City of Smithville does not record encumbrances for payrolls. The payrolls were chargeable against the following functions: General Government $ 518,022 Public Safety 1,242,447 Public Works 588,947 Culture and Recreation 288,804 Total $2,638,220 Required: Make summary journal entries for payroll in both the General Fund and governmental activities general journals for the year. 5. [Para. 4-a-5] Invoices for some of the goods recorded as encumbrances in transaction 4-a-2 were received and vouchered for payment, as listed below. Related encumbrances were canceled in the amounts listed below (Select Elimination in the drop down [Transaction Description] menu in the Detail Journal): Expenditures Encumbrances General Government $ 94,776 $ 94,752 Public Safety 175,406 175,620 Public Works 194,408 194,512 Culture and Recreation 108,187 108,150 $572,777 $573,034 Required: Record the receipt of these goods and the related vouchers payable in both the General Fund and governmental activities journals. At the governmentwide level, you should assume the city uses the periodic inventory method. Thus, the invoiced amounts above should be recorded as expenses of the appropriate functions, except that $32,340 of the amount charged to the Public Works function was for a vehicle (debit Equipment for this item at the government-wide level).