Required information [The following information applies to the questions displayed below.] The following summary data for the payroll period ended on July 14, 2021, are available for Brac Construction Limited Gross pay FICA tax withholdings Income tax withholdings Medical insurance contributions Union dues Total deductions Net pay $7 29,163 1,123 620 41,950 102,420 b-2. Record the journal entry to show the effects of the payroll accrual. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. View transaction list Journal entry worksheet 1 Record the accrued payroll. Note: Enter debits before credits. Event 1 General Journal Income taxes payable Debit Credit Medical insurance contributions Union dues