Governmental Accounting--Ch. 4 Journal Entries (part 1)

D-Estimated Revenues, C-Appropriations, C-Unreserved Fund Balance
to record appropriations and revenue estimates (also known as recording the budget)
D-Encumbrances, C-Reserve for Encumbrances
to record purchase order and contracts for goods and services
D-Taxes Receivable-Current, C-Allowance for Uncollectible Current Taxes, C-Revenues-Property Taxes
to record property taxes levied
D-Reserve for Encumbrances, C-Encumbrances, D-Expenditures, C-Vouchers Payable
to record arrival of goods and services
D-Estimated Revenues, D-Appropriations, C-Appropriations, C-Unreserved Fund Balance
to record adjusting the budget
D-Accounts Receivable, C-Allowance for Uncollectible Accounts Receivable, C-Revenues
to record accrued revenues
D-Cash, C-Revenues
to record cash revenues
D-Expenditures, C-Vouchers Payable
to record unencumbered entries such as payroll
D-Cash, C-Taxes Receivable-Current, C-Accounts Receivable, C-Revenues
to record collecting taxes, other receivables, and other revenues (the taxes and the receivables were previously accrued; the revenues are being recognized on a cash basis)
D-Taxes Receivable-Delinquent, C-Taxes Receivable-Current, D-Allowance for Uncollectible Taxes-Current, C-Allowance for Uncollectible Taxes-Delinquent
to record reclassifying of taxes as delinquent (taxes not paid by a current date become delinquent. This situation allows government to force taxpayers to also pay penalties and interest on delinquent taxes. Also, this event is not related (directly) to taxes that are unavailable.)
D-Vouchers Payable, C-Cash
to record paying amounts owed
D-Cash, C-Revenues-Interest and Penalties
Assume someone owes $100 in delinquent taxes and $30 in penalties and interest (assume the interest was not previously accrued). The person makes a $25 payment. What would be the journal entry to record the receipt of $25?