Exercise 7-7 Other accrued liabilities-payroll taxes LO 4 [The following information applies to the questions displayed below.] At March 31, 2013, the end of the first year of operations at Jaryd, Inc., the firms accountant neglected to accrue payroll taxes of $6,462 that were applicable to payrolls for the year then ended. References Section BreakExercise 7-7 Other accrued liabilities-payroll taxes LO 4 5. value: 2.50 points Required information Exercise 7-7 Part a - Journal Entry a-2. Record the journal entry to show the effect of the accrual that should have been made as of March 31, 2013.