[Para. 4-a-14]The General Fund recorded liabilities of $50,000 to other funds for services received from the Water Utility Fund during the year. Of this amount, $39,000 should be charged to Public Safety and $11,000 to General Government. Required: Record the receipt of these services and the associated liability in the General Fund and governmental activities journals. At the government-wide level the liability should be credited to Internal Payables to Business-type Activities. Do not record these items in the Water Utility Fund until instructed to do so in Chapter 7 of this case.

[Para. 4-a-15] The balances in the current taxes receivable and related estimated uncollectiblesaccounts were reclassified as delinquent. Interest and penalties of $56,580 were recorded on the delinquent taxes, of which $10,500 was estimated to be uncollectible.

Required: Record this transaction and reclassification in the General Fund and governmental activities journals.

[Para. 4 a-16] In view of unexpected revenue and expenditure developments the city council revised the budgets for the current year as shown below:

Budget Adjustments

Estimated Revenues:

Intergovernmental Revenue $ 15,000 decrease

Fines and Forfeits 15,000 increase

Miscellaneous Revenue 31,500 increase

Appropriations:

Public Safety $ 20,000 decrease

Health and Welfare 10,000 increase

Miscellaneous 50,000 decrease

Required: Record the budget amendments in the General Fund general journal only. Budgetary items do not affect the government-wide accounting records. (Note: Select "Budget Amendment" in the [Transaction Description] box in the Detail Journal.)