[The following information applies to the questions displayed below] The following summary data for the payroll period ended on July 14, 2021, are available for Brac Construction Limited: Gross pay FICA tax withholdings Income tax withholdings Medical insurance contributions Union dues Total deductions set pay Gross pay FICA tax withholdings FICA tax withholdings percentage $7 2 % 19,139 1,140. 520 Required: a. Calculate the missing amounts and then determine the FICA tax withholding percentage. Note: Round FICA tax withholding percentage to 2 decimal places. 28,888 76,852 The following summary data for the payroll period ended on July 14, 2021, are available for Brac Construction Limited: Gross pay FICA tax withholdings Income tax withholdings Medical insurance contributions Union dues Total deductions Net pay View transaction list b-2. Record the journal entry to show the effects of the payroll accrual. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Journal entry worksheet Record the accrued payroll. Note: Enter debits before credits. Event 1 Record entry General Journal 19,139 1,140 520 Clear entry 28,888 76,852 Debit Credit View general Journal