Earnings:

At regular rate

$?$

At overtime rate

$$80,000$

Total earnings

$?$

Deductions:

Social security tax

Medicare tax

$(32,400)$

Income tax withheld

$(8,100)$

Medical insurance

$(135,000)$

Union dues

$(18,900)$

Total deductions

$?$

Net amount paid

Accounts debited:

$11.$ Factory Wages

$285,000$

Sales Salaries

$?$

Office Salaries

$120,000$

a$.$ Calculate the amounts omitted in lines $(1),(3),(8),$ and $(12).$ Assume that the social security tax rate was $6\mathrm{.}0\%$ and the Medicare tax rate was $1\mathrm{.}5\%.$

$(1)$ $

$(3)$ $

$(8)$ $

b$.$ Journalize the entry to record the payroll accrual. If an amount box does not require an entry, leave it blank.