S8-8. (Learning Objective 4: Account for accrued payroll) Fitzgerald Co employees every other Friday. December 31, 2017, was a Sunday. On Friday Fitzgerald paid wages of $112,000, which covered the 14-day period from D through January 2, 2018. Wages were earned evenly across all days, includin es withheld for this payroll period totaled $15.610 FICA tax withheld was $12.600. (Ignore the employer payroll taxes in this ex the entry to accrue the company's wages and payroll taxes at December 31, 201 gerald Company pays its day, January 5, 2018 from December 20, 2017 cluding Saturdays and d $15,610, while the in this exercise.) Prepare Martinson Cycles, 59.0 (I earning Obiective 5: Interpret a company's contingent liabilities) Marti Callowing note in its annual report