Bonus Accrual Aylmer has a bonus package for several employees. Bonus are paid in February of the following year (February Y7) based on a number of criteria. Some employees earned a bonus for Y6 results. No expense or liability for Y6 has been recorded. In the Excel spreadsheet, see the tab labelled Bonus Accrual to make any calculations for an adjusting entry.

Based on criteria, the following employees earned a bonus
Name	Title	Wage		Bonus Earned	Accrual
				(as a percent of annual wage)
Brian Dennis	President	$ 163,500.00	annually	7.98%
Jane Ferris	Controller	$ 125,900.00	annually	20.00%
Jessica Lampman	Supervisor	$ 73,200.00	annually	15.00%
Larry Jones	Supervisor	$ 73,200.00	annually	15.00%
Amy Fanshawe-Grad	Accountant	$ 56,500.00	annually	5.00%

Please make any required calculations and prepare the journal entries