Hello how do you record the payroll entry ? to the payroll ledger and should anything be added to the general ledger as a result of the pay roll entry ?

GENERAL JOURNAL November and December Account Post Date No. Explanation Debit Credit Nov. 30 40600 Payroll Tax Expense 1 0 8 5 91 20600 FICA Payable 10 1 4 65 20400 SUTA Payable 16 0 96 20500 FUTA Payable 1 0 30 To record November payroll Nov. 30 41000 Other Operating Expense 2 1 00 10100 Cash 2 1 00 To record November bank service charge Dec. 22 Allowance Accounts Receivable 290 0 00 WPAYROLL JOURNAL November and December EARNINGS DEDUCTIONS PAYMENT Subs FICA Fed. Inc. Tax Net Pay Check Post Date Regular Regular Overtime Overtime Gross Pay Employee Hours Pay Hours Pay G/L 40500 G/L 20600 G/L 20300 G/L 10100 No. Ref Nov. 15 Ray Kramer 3 5 0 0 00 3 5 0 0 00 2 6 7 75 3 8 5 00 2 8 4 7 25 1126 Jim Adams 88 00 1 8 4 8 00 12 70 4 0 0 05 2 2 4 8 05 1 7 1 97 2 8 4 00 1 7 9 2 08 1127 Nancy Ford 49 00 18 3 3 00 8 3 3 00 16 3 73 8 72 76 0 55 1128 Nov. 30 Ray Kramer 3 5 0 0 00 3 5 0 0 00 2 6 7 75 3 8 5 00 2 8 4 7 25 1137 Jim Adams 88 00 1 8 4 8 00 14 30 4 5 0 45 2 2 9 8 45 1 75 83 2 9 6 00 1 8 2 6 62 1138 / Nancy Ford 52 00 8 8 4 00 18 8 4 00 16 7 62 1 1 03 80 5 35 1139 Monthly Totals F.C 1 2 4 1 3 00 8 5 0 50 1 3 2 6 3 50 10 1 465 1 3 6 9 75 1 0 8 7 9 10 Dec. 15 Ray Kramer 3 5 0 0 00 3 5 0 0 00 2 6 7 75 3 8 5 00 2 8 4 7 25 1149 / Jim Adams 88 00 18 48 00 11 60 3 6 5 40 2 2 1 3 40 1 6 9 32 2 7 5 00 1 7 6 9 08 1150 Nancy Ford 88 00 14 9 6 00 1 20 3 0 60 15 26 60 1 1 6 79 6 8 00 1 3 4 1 81 1151 15Yes 29 Printed and reviewed payroll time record reports (Doc. No. 21) for Ford and Adams for the time period ended December 31 and prepared the payroll for all three employees, including paychecks. Paychecks are considered "Mailed/Given to Outsiders." Time record reports are filed in the "Accounting" file tab. Recall that federal income tax withholding amounts were listed earlier with employee pay rate increases. A 4