731Dec2022 Brodie estimates that 2% of all of 2022 's biscuit revenue ($11.5M) will ultimately be returned. Record this revenue adjustment and the required sales return liability recognition. The Company needs to accrue its final Payroll of the year Dec 1631,2022, which will be paid on jan, 5,2023 . 831Dec2022 Total 5alary and Wage accrual for the period is $350,000. The payroll tax accrual for Company payroll tax expense is an extra 10% of the $350,000, fecord in the separate accounts