The city of castleton’s general fund had the following post-closing trial balance at june 30, 2019, the end of its fiscal year: debits credits cash $ 276,120 taxes receivable—delinquent 183,000 allowance for uncollectible delinquent taxes $ 21,960 interest and penalties receivable 6,280 allowance for uncollectible interest and penalties 1,160 inventory of supplies 6,100 vouchers payable 48,500 due to federal government 29,490 deferred inflows of resources—unavailable revenues 166,160 fund balance—nonspendable—inventory of supplies 6,100 fund balance—unassigned 198,130 $ 471,500 $ 471,500 record the effect of the following transactions on the general fund and governmental activities for the year ended june 30, 2020. record in general journal form entries to close the budgetary and operating statement accounts in the general fund only. do not close the governmental activities accounts. prepare a general fund balance sheet as of june 30, 2020. prepare a statement of revenues, expenditures, and changes in fund balance for the year ended june 30, 2020. do not prepare the government-wide financial statements.