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

The following summary data for the payroll period ended on April 10, 2015, are available for Brac Construction Ltd.:

Gross pay

$

?

FICA tax withholdings

?

Income tax withholdings

24,680

Medical insurance contributions

1,118

Union dues

540

Total deductions

35,685

Net pay

86,495

b-2. Record the journal entry to show the effects of the payroll accrual. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

Note: Enter debits before credits.

Event	General Journal	Debit	Credit
1