[Para. 4-a-5] General Fund payrolls for the year totaled $3,187,748. Of that amount, $669,427 was withheld for employees' federal income taxes; $239,081 for federal payroll taxes; $239,153 for retirement funds administered by the state government; and the remaining $2,040,087 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 $ 666,996

Public Safety 1,539,302

Public Works 545,479

Culture and Recreation 435,971

Total $3,187,748

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