Only A Ratings Please. Governmental Accounting

I need help with this please.   * Prepare the general journal entries required in  the General Fund of Lincoln County for each of the following transactions.  Also, use transaction analysis to show any effects on the GCA-GLTL accounts. * The county levied property taxes of $5,000,000.  Two percent are expected to prove uncollectible. The rest of the taxes are  expected to be collected by year end or soon enough thereafter to be considered  available at year end. * The county collected $4,300,000 of the taxes  receivable before the due date and the balance of taxes became delinquent. * The county collected another $540,000 of the  taxes receivable by the end of the fiscal year. * The county paid salaries and wages of $3,500,000  to General Fund employees during the year. Accrued salaries at the beginning of  the year were $180,000, and accrued salaries at year end were $200,000. * $800,000 was loaned from the county General Fund  (from resources available for general purposes) to the Lincoln County Inland  Port Authority Enterprise Fund. The loan is to be repaid in three years. * The county purchased materials and supplies for  various General Fund departments. The actual cost of $398,000 was vouchered. * The county purchased road maintenance equipment  at an actual cost of $40,000, which was vouchered. * The county contributed $500,000 of General Fund  money to a CPF to provide partial financing for construction of its recently  approved sports center. The balance of the cost will be financed by grants and  borrowings. * Prepare general journal entries to record the  following transactions in Rockwall City’s General Ledger and make adjusting  entries, if needed: * Rockwall City levied property taxes of  $12,000,000 for 2011. The taxes were levied on January 1, 2011. Rockwall  expects $80,000 to be uncollectible. Three-fourths of the taxes receivable are  expected to be collected within the 2% discount period. Another $1,000,000 of  taxes receivable should be collected before year-end but after the discount  period. The balance of the collectible taxes is expected to be collected at a  uniform rate over the first 10 months of 2012. * Rockwall collected $9,100,000 (before discounts)  of its taxes receivable prior to the end of the discount period. The balance of  the taxes receivable are past due. * Rockwall wrote off taxes receivable of $30,000  as uncollectible. * Rockwall collected another $900,000 of its taxes  receivable after the discount period but before year-end.
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