Cal Ruther, an employer, is subject to FICA taxes but exempt from FUTA and SUTA taxes. During the last quarter of the year, his employees earned monthly wages of $8,800, all of which is taxable. The amount of federal income taxes withheld each month is $1,140. Journalize the payment of wages, and record the payroll tax on November 25.

If an amount box does not require an entry, leave it blank. When required, round your answers to the nearest cent.

	Account	Debit	Credit
Nov. 25
Nov. 25