Accounting: What the Numbers Mean 11th Edition by Wayne McManus,Daniel Viele,David Marshall

Exercise 10

Other accrued liabilities-payroll For the payroll period ended on June 25, 2016, gross pay was $28,600, net pay was $20,400, FICA tax withholdings were $2,000, income tax withholdings were $5,000, and medical insurance contributions were$1,200.
Required:
Use the horizontal model (or write the journal entry) to show the effects of the payroll accrual on June 25, 2016.