Twin City, on January 2, 2021, levied citizens in Eastern Part of the City, property Taxes of $2 each for the construction of sidewalks, Tricyle pathway pavements. The Eastern Area has a population of 5,000 residents. Twin City established A Fund known as "Twin City Eastern Sidewalks & Tricycle Pavement Fund". The General Fund of TWIN City is to collect the Money and transfer it to the managers of the Fund. The General Fund Estimates that 95% of residents will pay the levies; and there will be no charges for its services.

a. Prepare ehe general Journal entries to record the Budgetary Account, using Estimated Revenues Receivable from Property Taxes, Appropriations, and Uncollectible Property Taxes Receivable.

b.Prepare general journal entries to "Twin City Eastern Sidewalks & Tricycle Pavement Fund