a. Harriet Pendel, an employer, is subject to FICA taxes but exempt from FUTA and SUTA taxes. During the last quarter of the year, her employees earned monthly wages of $16,900, all of which is taxable The amount of federal income taxes withheld each month is $1,698. Journalize the peyment of wages. and record the payroll tax on November 30. If an amount box does not require an entry, leave it blank or enter "0". Round your answers to the nearest cent. Account Debit Credit Payment of wages Wage Expense FICA Taxes Payable-OASDI FICA Taxes Payable-HI Employees FIT Payable Cash Payroll tax Payroll Taxes FICA Taxes Payable-OASDI FICA Taxes Payable-HI