Gross General Fund payrolls for the year totaled $2,259,220. Of that amount, $472,040 was withheld for employees' federal income taxes; $166,070 for employees' share of FICA taxes; $171,610 for employees' state income taxes; and the balance was paid to employees in cash. The City of Smithville does not record encumbrances for payrolls. The payrolls were chargeable against the following functions' appropriations:
General Government $ 476,376
Public Safety 847,402
Public Works 612,881
Culture and Recreation 322,561
Total $2,259,220
Required: Make summary journal entries for payroll in both the General Fund and governmental activities general journals for the year.