The following summary data for the payroll period ended on April 10, 2018, are available for Brac Construction Ltd.:

Gross pay	$	?
FICA tax withholdings		?
Income tax withholdings		26,311
Medical insurance contributions		1,233
Union dues		880
Total deductions		38,055
Net pay		87,835

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.)

Event	General Journal debit credit