Record the entries. Each entry require entries in both General Fund and governmental activities

2. [Para. 4-a-9] General Fund payrolls totaled $4,199,100. Of that amount, $553,400 was withheld for employees federal income taxes, $316,000 for employees FICA tax liability, and $88,100 for state income taxes; the balance of $3,241,600 was paid in cash. Encumbrances are not used for payroll. The payroll amounts by function are as follows:

General Government $ 1,135,066

Public Safety 2,047,942

Public Works 497,464

Health and Welfare 263,538

Culture and Recreation 255,090

Total $4,199,100

3. [Para. 4-a-10] A liability was recorded in the amount of $321,000 for the citys share of FICA taxes, applicable to functions in the amounts shown below.

General Government $ 86,343

Public Safety 157,363

Public Works 37,842

Health and Welfare 20,047

Culture and Recreation 19,405

Total $321,000

4. [Para. 4-a-11] Invoices for goods and services ordered in transaction 4-a-4 were received. One of the invoices received was for $51,500 of playground equipment ordered by Culture and Recreation. The equipment meets the citys threshold for capitalization. Vouchers were recorded for the following actual amounts: (Note: At the government-wide level, expenditures charged to miscellaneous are reported as ExpensesGeneral Government.)

Actual Estimated

General Government $ 399,940 $ 392,060

Public Safety 1,123,650 1,128,600

Public Works 902,300 907,620

Health and Welfare 681,200 663,600

Culture and Recreation 438,750 452,000

Miscellaneous 83,600 85,000

Totals $3,629,440 $3,628,880

5. [Para. 4-a-12] The General Fund paid its liability for employees federal and state income taxes withheld and the total liability for FICA taxes.

6. [Para. 4-a-13] The General Fund transferred $90,000 to the debt service fund so the debt service fund could make a bond interest payment. (Note: Because this transaction involves two governmental funds it is not recorded in the governmental activities journal. Do not record this transaction in the debt service fund until instructed to do so in Chapter 6 of this case.)

7. [Para. 4-a-14] Tax anticipation notes issued by the General Fund were paid at maturity at the face amount plus interest of $10,000. For the General Fund charge Miscellaneous for the interest expenditure. At the government-wide level, debit ExpensesInterest on Tax Anticipation Notes.

8. [Para. 4-a-15] The General Fund paid vouchers during the year in the amount of $3,500,000.

9. [Para. 4-a-16] The General Fund recorded liabilities of $40,000 to other funds for services received from the Water Utility Fund during the year. Of this amount, $31,000 should be charged to Public Safety and $9,000 to General Government. At the government-wide level, you should credit Internal Payables to Business-type Activities. (Note: Do not record this transaction in the Water Utility Fund until instructed to do so in Chapter 7 of this case.)