Cash was received during the year in the total amount of $3,469,420 for collections from the following receivables and cash revenues, as indicated:
Current Property Taxes $1,546,800
Delinquent Property Taxes 360,000
Interest and Penalties Receivable on Taxes 34,270
Due from State Government 125,000
Revenues: (total: $1,403,350)
Licenses and Permits 576,920
Fines and Forfeits 423,360
Intergovernmental 168,000
Charges for Services 235,070
Total $3,469,420
Required: Record the receipt of cash and the related credits to receivables and revenues accounts, as applicable, in both the General Fund and governmental activities journals.