Problem $7\mathrm{.}29$

Other accrued liabilities$$payroll The following summary data for the payroll period ended on July $14,2021,$ are available for Brac Construction Ltd$.$:

Gross pay $$?$

FICA tax withholdings $?$

Income tax withholdings $8,725$

Medical insurance contributions $620$

Union dues $410$

Total deductions $13,580$

Net pay $$36,420$

Required:

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

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