The payroll summary for the monthly paid employees is submitted so that December checks can be distributed before year end:

Office and Admin salaries----------------$40900
FICA Taxes withheld-----------------------$2120
Federal Withholding taxes withheld ------$7696
State Withholding Taxes withheld---------$1517

Net pay-----------------------------------$29567

Below is the entry I made but my instructor said the amount is incorrect. Please help:

31-Dec Salaries and Wages Expense 11,333.00
FICA Taxes Payable 2,120.00
Federal Withholding taxes payable 7,696.00
State Withholding Taxes Payable 1,517.00