vole. sciccl Du Journal.) 11. [Para. 4-a-11] Interest and penalties receivable on delinquent taxes was by S40,500; $3,248 of this was estimated as uncollectible and based on past history $8,910 was considered to be unavailable for use in the current fiscal year Required: Record this transaction in the General Fund and governmental activities journals. The $8,910 classified as unavailable for use is recorded as deferred inflows of resoures in the General Fund journal and as revenue in the governmental activities journal