5	[Para. 4-a-5] General Fund payrolls for the year totaled:					$ 3,402,150
	From this amount, the following was withheld:
	Employees' federal income taxes					(420,080)
	Employees' share of FICA taxes:					(259,610)
	Employees' state income taxes					(152,690)
	Remaining amount paid to employees:					$ 2,569,770
	The City of Corvallis does not record encumbrances for payrolls. The payrolls were
	chargeable against the following functions appropriations:
	General Government				$ 423,970
	Public Safety				1,791,670
	Public Works				545,460
	Health and Welfare				353,930
	Culture and Recreation				287,120
	Total				$ 3,402,150
	Required:	Make summary journal entries for payroll in both the General Fund and
	governmental activities general journals for the year.