Assume that the social security tax rate is 6% and the Medicare tax rate is 1.5%. 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$70,0003. Total earnings?Deductions: 4. Social security tax37,8005. Medicare tax9,4506. Federal income tax withheld134,0007. Medical insurance22,0508. Union dues?9. Total deductions209,80010. Net amount paid420,200Accounts debited: 11. Factory Wages262,00012. Sales Salaries?13. Office Salaries123,000

Required:

a.Determine the amounts omitted in lines (1), (3), (8), and (12).b.On December 19, journalize the entry to record the payroll accrual.*c.

On December 20, journalize the entry to record the payment of the payroll.*