Taxes Were Levied in the General Fund During 20X8

Taxes were levied in the General Fund during 20X8. $157,700 of the taxes were still uncollectible as of the end of the fiscal year. The one-worksheet conversion adjustment necessary as the government-wide statements are being prepared would include a DEBIT to

A) Deferred revenues.
B) Allowance for doubtful accounts.
C) Taxes receivable.
D) Other financing sources.