Fitzpatrick Company pays its employees every other Friday, December 31, 2017, was a Sunday. On Friday, January 5, 2018, Fitzpatrick paid wages of $98,000, which covered the 14-day period from December 20, 2017, through January 2, 2018. Wages were earned evenly across all days, including Saturdays and Sundays. Employee income taxes withheld for this payroll period totaled $16,135, while the FICA tax withheld was $15,050. (Ignore the employer payroll taxes in this exercise.) Prepare the entry to accrue the company's wages and payroll taxes at December 31, 2017. (Assume the $98,000 in wages was the gross amount of the payroll. Record debits first, then credits. Exclude explanations from any journal entries.) Journal Entry Accounts Debit Credit Date 2017 31 Dec