Franklin Company pays its employees every other Friday. December 31,2020 , was a Sunday. On Friday, January 5, 2021, Franklin paid wages of $147,000, 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 $17,185, while the FICA tax withheld was $14,700. (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 $147,000 in wages was the gross amount of the payroll. Record debits first, then credits. Exclude explanations from any journal entries.)