The Voters of the City Passed an Ordinance to Increase

Multiple Choice

The voters of the city passed an ordinance to increase their sales tax by ¼ percent.The proceeds of the sales tax are to be used for culture and recreation.In the governmental activities journal,how would the ¼ percent sales tax revenue be recorded?

A) Program Revenue-Culture and Recreation-Sales Tax.
B) Program Revenue-Culture and Recreation-Operating Grants and Contributions.
C) General Revenue-Sales Tax.
D) General Revenue-Culture and Recreation-Sales Tax.