1.Journal entries for payrollA partial summary of the payroll data for Long Industries for eachweek of June is as follows:June 7 June 14 June 21 June 28Gross earnings.......... $ 36,500 $ 34,200 $ 37,300 $ 38,400Deductions:FICA tax, 8% .......... $? $? $? $?Income tax . .......... 4,215 4,120 4,320 4,410Health insurance. . ..... 600 600 600 600Tax-sheltered annuity . . .1,825 1,780 1,855 1,870Total deductions . . . ..... $? $? $? $?Net earnings . .......... $? $? $? $?a. Compute the missing amounts in the summary, assuming thatno employees have reached the $120,000 FICA maximum.b. For each payroll period, prepare journal entries to (1) recordthe payroll and (2) record the payments to employees.

2.E3-1 Computing payroll earningsR. Herbert of Crestview Manufacturing Co. is paid at the rate of $20an hour for an eight-hour day, with time-and-a-half for overtimeand double-time for Sundays and holidays. Regular employmentis on the basis of 40 hours a week, five days a week. At the endof a week, the labor time record shows the following:Job or Indirect Labor Su. M Tu. W Th. F Sa. Total007 5 5 3 5.0 6 24.0009 3 3 5 6.5 5 22.5Machine repair 4 6.5 10.5Total 488811.5 11 6.5 57.0Because jobs are randomly scheduled for the overtime period,any overtime premium is charged to Factory Overhead.a. Compute Herberts total earnings for the week.b. Present the journal entry to distribute Herberts total earnings.(Note: These single journal entries here and in E3-2, E3-3, E3-4, E3-8and E3-9 are for the purpose of illustrating the principle involved.Normally, the entries would be made for the total factory payrollplus the administrative and sales payroll.)