The effects of the payroll accrual

For the payroll period ended on June 25, 2013, gross pay was $14,300, net pay was $10,200, FICA tax with holdings were $1,000, income tax with holdings were $2,500, and medical insurance contributions were $600.

Required:
Use the horizontal model (or write the journal entry) to show the effects of the payroll accrual on June 25, 2013.

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