Simister Company pays its employees every other Friday. December 31, 2020, was a Sunday. On Friday, January 5,2021 , Simister paid wages of $140,000, which covered the 14-day period from December 20, 2020, through January 2, 2021. Wages were earned evenly across all days, including Saturdays and Sundays. Employee income taxes withheld for this payroll period totaled $13,510, while the FICA tax withheld was $15,400. (Ignore the employer payroll taxes in this exercise.) Prepare the entry to accrue the company's wages and payroll taxes at December 31,2020 . (Assume the $140,000 in wages was the gross amount of the payroll. Record debits first, then credits. Exclude explanations from any journal entries.) Journal Entry \begin{tabular}{rrrr} \hline Date & \multicolumn{1}{c}{ Accounts } & Debit & Credit \\ \hline \multirow{2}{c}{2020} & & \\ Dec 31 & Salary Expense \\ & & FICA Tax Payable \\ & & Employee Income Tax Payable \\ & Salary Payable \end{tabular}