6	[4-a-6]	The following were recorded as liabilities:
		Citys share of FICA taxes:					259,690
		City's contribution to retirement funds administered by the state government:					173,930
						Total	433,620
	Required:	Record this transaction in both the General Fund and governmental activities
	general journals. Assume that the total should be allocated in the same
	proportions as in paragraph 4-a-5 above; that is:				($476,376/$3,822,600) x $487,120 = $60,705
	General Government		($423,970/$3,402,150) x $433,620 =			$ 54,037
	Public Safety		($1,791,670/$3,402,150) x $433,620 =			$ 228,357
	Public Works		($545,460/$3,402,150) x $433,620 =			$ 69,521
	Health and Welfare		($353,930/$3,402,150) x $433,620 =			$ 45,110
	Culture and Recreation		($287,120/$3,402,150) x $433,620 =			$ 36,595
	(Note: The allocated amount for Culture & Recreation was rounded up one dollar to compensate
	for rounding error.)