Noorman Company pays its employees every other Friday. December 31, 2020, was a Sunday. On Friday, January 5, 2021, Noorman paid wages of 5126,000 , which covered the 14-day period December 20, 2020, through January 2, 2021. Woges were earned evenly across all days, indluding Saturdays and Sundays. Employee income tames withneld for this payroll period totalad. $13,510, while the FioA tax withtueld was $14,700. (lgnore the employer payroli taxos in this exercise.) Preparo the entry to accrue the company's wages and payrol taxes at December 31,206 (Assume the $126,000 in wages was the gross amount of the poyroll. Record debits frst, then credits. Exclude axplanations from any joumal entries.)