Para

 Para. 4-a-5] General Fund payrolls for the year totaled $3,179,547. Of that amount, $667,705 was withheld for employees' federal income taxes; $453,291 for federal payroll taxes; $238,466 for retirement funds administered by the state government; and the remaining $1,820,085 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                              $  663,678  

                 Public Safety                                          1,539,302

                 Public Works                                              542,765

                 Culture and Recreation                               433,802

                       Total                                                  $3,179,547

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

What would my debit and credits look like for this? And why?

This uses the Smithville free software online short version

Cities of Smithville problem, 18th Edition. Chapter 4, 4-a-5