Aylmer has a bonus package for several employees. Bonus are paid in February of the following year (February 2021) based on a number of criteria. Some employees earned a bonus for 2020 results. No expense or liability for 2020 has been recorded.

Based on the information below, please make any required calculations and prepare journal entries

Based on criteria, the following employees earned a bonus
Name	Title	Wage		Bonus Earned	Accrual
				(as a percent of annual wage)
Brian Dennis	President	$ 135,200.00	annually	35%
Jane Ferris	Controller	$ 93,600.00	annually	20%
Jessica Lampman	Supervisor	$ 62,400.00	annually	25%
Larry Jones	Supervisor	$ 62,400.00	annually	25%
Amy Fanshawe-Grad	Accountant	$ 39,000.00	annually	10%