Summary payroll data Obj. 2 In the following summary of data for a payroll period, some amounts have been intentionally omitted:

Earnings:

1. At regular rate $ ?

2. At overtime rate 80,000 3. Total earnings $ ?

Deductions:

4. Social security tax $ (32,400)

5. Medicare tax (8,100)

6. Income tax withheld (135,000)

7. Medical insurance (18,900)

8. Union dues ?

9. Total deductions $(201,150)

10. Net amount paid $ 338,850 Accounts debited:

11. Factory Wages $ 285,000 12. Sales Salaries ?

13. Office Salaries 120,000

a. Calculate the amounts omitted in lines (1), (3), (8), and (12).

b. Journalize the entry to record the payroll accrual.

c. Journalize the entry to record the payment of the payroll.

AppendixLO1