Harriet Pandel, an employer is subject to FICA taxes but exempt from FUTA and SUTA taxes. During the last quarter of the year, her employees earned mothly wages of $16,900.00, all of which is taxable. The amount of federal income taxes withheld each month is $1,698. Journalize the payment of wages, and record the payroll tax on November 30.

General Journal (please label column titles with the following terms: Date, Account Titles & Explanation, Debit, Credit)