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 intentionaly omitted: Instructions 5. Medicare tax 8,820 6. Federal income tax withheld 128,000 7. Medical insurance 20,580 8. Union dues ? 9. Total deductions 10. Net amount paid 199,180 388,820 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 , joumalize the entry to record the payment of the payroll. "Refer to the chart of accounts for the exact wording of the account titles. CNOW joumals do not use lines for jourmal explanations. Every ine on a journal page is used for debil or credit entries. cNOWjoumals wil automatically indent a credit entry when a credit amount is entered. Chart of Accounts General Ledger ASSETS 110 Cash 111 Accounts Recelvable 112 interest Recelvable 113 Notes Receivable 115 Merchandise Inventory 116 Supplies 118 Prepaid Insurance 120 Land 123 Bulling REVENUE 410 Sales 610 Interest Revenue EXPENSES 510 Cost of Merchandise Sold 520 Factory Wages Expense 521 Sales Salaries Expense 522 Office Salaries Expense 524 Depreciation Exoense-Building Chart of Accounts 118 Prepaid Insurance 521 Sales Salaries Expense 120 Land 522 Office Salaries Expense 123 Building 524 Depreciation Expense-Buliding 124 Accumulated Depreciation-Building 525 Dellvery Expense 125 Office Equipment 526 Repairs Expense 126 Accumulated Depreciation-Office Equipment 529 Selling Expenses 531 Rent Expense LIABILITIES 532 Depreciation Expense-Office Equipment 210 Accounts Payable 533 Insurance Expense 213 Interest Payable 534 Supplies Expense 214 Notes Payable 535 Payroll Tax Expense 215 Salaries Payable 536 Vacation Pay Expense Chart of Accounts 216 Social Security Tax Payable 217 Medicare Tax Payable 218 Employees Federal Income Tax Payable 221 Medical Insurance Payable 222 Union Dues Payable 224 Federal Unemployment Tax Payable 225 State Unemployment Tax Payable 226 Vacation Pay Payable 227 Unfunded Pension Liablity 228 Product Warranty Payable 229 EPA Fines Payable 537 Pension Expense 538 Cash Short and Over 539 Product Warranty Expense 540 Damage Awards and Fines 541 Miscellaneous Expense 710 Interest Expense 230 I itination Claime Pavable a. Determine the amounts omitted in lines (1), (3), (8), and (12). (1) (3) (8) (12) December 19 , joumalize the entry to record the payroil accrual. December 20 , journalize the entry to record the payment of the payroli. " fer to the chart of accounts for the exact wording of the account tailes. CNOW journals do not use lines for joumal explanations. Every line joumal pege is used for debit or credit entries. CNOW joumals will automatically indent a credit entry when a credit amount is entered