[para. 4-a-9] current taxes receivable uncollected at year-end, and the related allowance for uncollectible current taxes account, were both reclassified as delinquent. of the amount classified as delinquent it was determined $87,010 would not be collected within 60 days of the fiscal year end and would therefore be unavailable for use in the current period. as a result the amount was reclassified as deferred inflows of resources. required: record the reclassification of the current taxes receivable and related allowance for uncollectible accounts in the general fund and governmental activities journals. hint: run a pre-closing trial balance report to get the unpaid balance of current taxes receivable and the related allowance for uncollectible accounts. reclassify $87,010 of property tax revenue to the deferred inflows of resources account in the general fund journal only. (note: to accomplish the reclassification of revenue, debit the revenue account and credit deferred inflows of resources. select "deferral" in the [description] menu in the detail journal.)