The City of South Pittsburgh maintains its books so as to prepare fund accounting statements and records worksheet adjustments in order to prepare government-wide statements. You are to prepare, in journal form, worksheet adjustments for each of the following situations:

1. Deferred inflows of resources-property taxes of $47,500 at the end of the previous fiscal year were recognized as property tax revenue in the current year's Statement of Revenues, Expenditures, and Changes in Fund Balance.

2. The City levied property taxes for the current fiscal year in the amount of $10,000,000. When making the entries, it was estimated that 2 percent of the taxes would not be collected. At year-end, $200,000 is thought to be uncollectible, $349,000 would likely be collected during the 60-day period after the end of the fiscal year, and $51,000 would be collected after that time. The City had recognized the maximum of property taxes allowable under modified accrual accounting.

3. In addition to the expenditures recognized under modified accrual accounting, the City computed that $29,000 should be accrued for compensated absences and charged to public safety.

4. The City's actuary estimated that pension expense under the City's public safety employees pension plan is $229,000 for the current year. The City, however, only provided $207,000 to the pension plan during the current year.

5. In the Statement of Revenues, Expenditures, and Changes in Fund Balances, General Fund transfers out included $500,000 to a debt service fund, $200,000 to a special revenue fund, and $900,000 to an enterprise fund?