$[$The following information applies to the questions displayed below.$]$

The following summary data for the payroll period ended December $27,2021,$ are available for Cayman Coating Company:

Gross pay $ $93,000$

FICA tax withholdings $?$question mark

Income tax withholdings $15,160$

Group hospitalization insurance $1,310$

Employee contributions to pension plan $?$question mark

Total deductions $28,039$

Net pay $?$question mark

Additional information:

For employees, FICA tax rates for $2021$ were $7\mathrm{.}65\%$ on the first $$142,800$ of each employee$$s annual earnings. However, no employees had accumulated earnings for the year in excess of the $$142,800$ limit$.$

For employers, FICA tax rates for $2021$ were also $7\mathrm{.}65\%$ on the first $$142,800$ of each employee$$s annual earnings.

The federal and state unemployment compensation tax rates are $0\mathrm{.}6\%$ and $5\mathrm{.}4\%,$ respectively. These rates are levied against the employer for the first $$7,000$ of each employee$$s annual earnings. Only $$14,600$ of the gross pay amount for the December $27,2021,$ pay period was owed to employees who were still under the annual limit$.$

a$-2.$ Assuming that Cayman Coating Company's payroll for the last week of the year is to be paid on January $3,2022,$ record the journal entry to show the effects of the December $27,2021,$ entries for Accrued payroll.

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.