The totals from the first payroll of the year are shown below.

Total Earnings	FICA OASDI	FICA HI	FIT W/H	State Tax	Union Dues	Net Pay
$36,195.10	$2,244.10	$524.83	$6,515.00	$361.95	$500.00	$26,049.22

Journalize the adjustment for accrued wages for the following Monday, which is the end of the accounting period. The gross payroll for that day is $7,475. If an amount box does not require an entry, leave it blank or enter "0".

Type:([choose one] Cash, FICA Taxes Payable-OASDI, Payroll Taxes, Wage Expenses, Wages Payable) Amount: $ Type:([choose one] FICA Taxes Payable- HI, Payroll Taxes, Rent Expense, Wages Expense, Wages Payable) Amount: $