The following information was abstracted from the accounts of the general fund of the city of rome after the books had been closed for the fiscal year ended june 30, 2017. postclosing trial balance june 30, 2016 transactions july 1, 2016, to june 30, 2017 postclosing trial balance june 30, 2017 debits credits cash $ 515,500 $ 1,304,000 $ 1,337,400 $ 482,100 taxes receivable 30,500 1,343,000 1,309,600 63,900 $ 546,000 $ 546,000 allowance for uncollectible taxes 5,600 5,600 8,000 8,000 accounts payable 95,400 1,324,900 1,240,500 11,000 fund balance 445,000 82,000 527,000 $ 546,000 $ 546,000 there were no transfers into the general fund, but there was one transfer out. prepare journal entries to record the transactions for the fiscal year ended june 30, 2017. include closing entries. (if no entry is required for a transaction/event, select "no journal entry required" in the first account field.)