Hired an administrative assistant at an annual salary of $33,000. The administrative assistant will start working on November 1 and will be paid on the last day of the month, starting in November. Hint: No transaction has yet occurred

Create journal entry:

Nov. 30 Paid the administrative assistants salary for the month of November. Assume federal and FICA taxes payable at 18% and state taxes payable at 4.5%.