With the fall of Valencia and the entry of the viceroy into the city in late 1521, a moderate repression started.  Viceroy Diego Hurtado de Mendoza did not wish to start a new revolt, but took action against the most important of the leaders, and issued a general pardon to minor agermanats who had merely served in the army. However, Mendoza was replaced as viceroy by Germaine of Foix, Ferdinand's second wife, who returned to the country with Charles and a new German husband .  She favored a harsher policy toward the rebels, and approximately 800 death sentences to former rebels would be dispensed.  Sources differ on how much she personally ordered, but it seems likely at least 100 death warrants were directly approved of by her.  Heavy fines were imposed on the guilds as punishment, as well as a total of more than 360,000 ducats of fines to all cities that had sided with the Germanies, and 2,000,000 ducats of fines were levied in compensations for damages sustained by properties during the war. The period of heavier repression ended on December 23, 1524, when Germaine signed a pardon for one of the six main guilds of the City of Valencia and by extension the other Germanies.  King Charles signed an additional general pardon in 1528, suggesting that scattered reprisals might have continued afterward.  Germaine was in favor of the integration of Spain, and Catalan nationalists point to her pardon as one of the first official documents in Aragon written in Castilian Spanish.
Question: Which incurred more fines, guilds or cities?
Answer: cities