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	18,776
Medical insurance contributions	1,018
Union dues	680
Total deductions	28,589
Net pay	77,491

Required:

a. Calculate the missing amounts and then determine the FICA tax withholding percentage.

Note: Round FICA tax withholding percentage to 2 decimal places.

b-1. Use the horizontal model to show the effects of the payroll accrual. Indicate the financial statement effect.

Note: Enter decreases with a minus sign to indicate a negative financial statement effect.

\begin{tabular}{|l|l|l|} \hline Gross pay & & \\ \hline FICA tax withholdings & & \\ \hline FICA tax withholdings percentage & \\ \hline \end{tabular} Cash Wages expense Wages payable Withholding liabilities