Company pays its employees every other Friday. December 31, 2020, was a Sunday. On Friday, January 5, 2021, Mullen paid wages of $133,000, which covered the 14-day period from December 20, 2020, through January 2, 2021. Wages were earned evenly across all days, including Saturdays and Sundays. Employee income taxes withheld for this payroll period totaled $13,510, while the FICA tax withheld was

$15,750. (Ignore the employer payroll taxes in this exercise.) Prepare the entry to accrue the company's wages and payroll taxes at December 31, 2020. (Assume the

$133,000 in wages was the gross amount of the payroll. Record debits first, then credits. Exclude explanations from any journal entries.)