September 21: A part-time worker was hired at $15 per hour to work the customer service desk. One pay period is the 1st of the month through the 15th, and the other is the 16th through the end of the month. Paydays are the 20th for the first pay period and the 5th of the following month for the second pay period.

September 30: Calculate the payroll accrual for employees first paycheck for 12 hours only to be delivered on Oct 5;

Note: this question was asked by others in a wrong manner, they did not provide the September 30, data