Summary payroll data OBJ. 2, 3 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.