Required information Exercise 7-9 (Algo) Other accrued liabilities-payroll taxes LO 7-4 [The following information applies to the questions displayed below.] At September 30, 2022, the end of the first year of operations at Lukancic Incorporated, the firm's accountant neglected to accrue payroll taxes of $2,409 that were applicable to payrolls for the year then ended. Required: a-1. Use the horizontal model to show the effect of the accrual that should have been made as of September 30 , 2022. Indicate the financial statement effect. Note: Enter decreases with a minus sign to indicate a negative financial statement effect. a-2. Record the journal entry to show the effect of the accrual that should have been made as of September 30,2022. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Journal entry worksheet Record the accrual of payroll taxes for the year. Note: Enter debits before credits. b. Determine the income statement and balance sheet effects of not accruing payroll taxes at September 30,2022. c. Assume that when the payroll taxes were paid in October 2022, the payroll tax expense account was charged. Assume that at September 30,2023 , the accountant again neglected to accrue the payroll tax liability, which was $2,725 at that date. Determine the income statement and balance sheet effects of not accruing payroll taxes at September 30, 2023