Checks were written in payment of the following items during 2018.

Vouchers Payable $ 816,390

Tax Anticipation Notes Payable 307,500

Expenditures (Interest on tax anticipation notes) 6,890

Due to Federal Government 876,090

Due to State Government 296,590

Total amount paid $ 2,303,460

(Note: Interest expenditures on tax anticipation notes were budgeted in the miscellaneous category. Record them as a General Government expense at the government-wide (GW) level.)

Required: Record the payment of these items in both the General Fund (GF) and governmental activities general journals.