Required information (The following information applies to the questions displayed below.) The following summary data for the payroll period ended on April 10, 2018, are available for Brac Construction Ltd.: $ ? Gross pay FICA tax withholdings Income tax withholdings Medical insurance contributions Union dues Total deductions Net pay 23,810 1,260 710 35, 626 93,074 b-2. Record the journal entry to show the effects of the payroll accrual. (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 Record the accrued payroll. Note: Enter debits before credits. Event General Journal Debit Credit Record entry Clear entry View general journal