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	$88,000
3. Total earnings	?
Deductions:
4. Social security tax	35,280
5. Medicare tax	8,820
6. Federal income tax withheld	128,000
7. Medical insurance	20,580
8. Union dues	?
9. Total deductions	199,180
10. Net amount paid	388,820
Accounts debited:
11. Factory Wages	271,000
12. Sales Salaries	?
13. Office Salaries	115,000

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.*

*Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal explanations. Every line on a journal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered.