6. [Para. 4-a-6] The city's share of FICA taxes, $291,740, and the city's contribution of $195,380 to retirement funds administered by the state government were recorded as liabilities. Required: Record this transaction in both the General Fund and governmental activities general journals. Assume that the total $487,120 should be allocated in the same proportions as in paragraph 4-a-5 above; that is: General Government: ($476,376/$3,822,600) x $487,120 = $60,705 Public Safety: ($2,013,110/$3,822,600) x $487,120 = $256,534 Public Works: ($612,881/$3,822,600) x $487,120 = $78,101 Health and Welfare: ($397,673/$3,822,600) x $487,120 = $50,676 Culture and Recreation: ($322,560/$3,822,600) x $487,120 = $41,104