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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,880
Medical insurance contributions . . . . . . . . . . . . . . . . . . . . . . . . . . 560
Union dues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 320
Total deductions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10,820
Net pay . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29,180

Required:

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

b. Use the horizontal model (or write the journal entry) to show the effects of the payroll accrual.