The following summary data for the payroll period ended on April 10, 2015, are available for Brac Construction Ltd.:

Gross pay	$	?
FICA tax withholdings		?
Income tax withholdings		17,409
Medical insurance contributions		1,139
Union dues		940
Total deductions		26,283
Net pay		62,537

a. Calculate the missing amounts and then determine the FICA tax withholding percentage. (Round FICA tax withholding percentage to 2 decimal places.)
	Gross pay FICA tax withholdings FICA tax withholdings percentage %

b-1. Use the horizontal model to show the effects of the payroll accrual. (Use amounts with + for increases and amounts with for decreases.)

	Balance Sheet Income Statement Assets = Liabilities + Stockholders Equity Net Income = Revenues Expenses = + = = + =

b-2. Record the journal entry to show the effects of the payroll accrual. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

Record the accrued payroll.

Note: Enter debits before credits.

	Event General Journal Debit Credit 1