General Fund payrolls for the year totaled $2,638,220. Of that amount, $395,733 was withheld for employees' federal income taxes; $344,623 for federal payroll taxes; $98,933 for employees state income taxes; $194,545 for retirement funds administered by the state government; and the remaining $1,604,386 was paid to employees in cash. The City of Smithville does not record encumbrances for payrolls. The payrolls were chargeable against the following functions:

General Government	5,18,022
Public Safety	12,42,447
Public Works	5,88,947
Culture and Recreation	2,88,804
Total	26,38,220

Required:

Make summary journal entries for payroll in both the General Fund and governmental activities general journals for the year.

Please do not copy from Chegg. Only attempt if you are sure about the answer. Solve in a step by step manner, explaining each step.