Prepare the entry to recognize the payroll for the month of November 2022.

Department of Agriculture's Payroll for the month of November 2022 is as follows: Salaries and Wages-P5,350,000.00 PERA-100,000.00 Pagibig employee share-50,000.00 PhilHealth employee share-147,358.00 GSIS employee share-451,258.00 Collection of PAGIBIG Loan from employees-90,000.00 Tax withheld-685,000.00