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

The following summary data for the payroll period ended December 27, 2015, are available for Cayman Coating Co.:

Gross pay	$	172,000
FICA tax withholdings		?
Income tax withholdings		20,640
Group hospitalization insurance		2,540
Employee contributions to pension plan		?
Total deductions		41,650
Net pay		?

Additional information:

For employees, FICA tax rates for 2015 were 7.65% on the first $118,500 of each employees annual earnings. However, no employees had accumulated earnings for the year in excess of the $118,500 limit.

For employers, FICA tax rates for 2015 were also 7.65% on the first $118,500 of each employees annual earnings.

The federal and state unemployment compensation tax rates are 0.6% and 5.4%, respectively. These rates are levied against the employer for the first $7,000 of each employees annual earnings. Only $18,000 of the gross pay amount for the December 27, 2015, pay period was owed to employees who were still under the annual limit.

a-1. Assuming that Cayman Coating Co.'s payroll for the last week of the year is to be paid amounts with - for decreases.) on January 3,2016, use the horizontal model to record the effects of the December 27, 2015, entries for Accrued payroll. (Use amounts with +for increases and Balance Sheet Assets Liabilities +Stockholders' Equity Net Income