Earnings:

At regular rate

At overtime rate

Total earnings

Deductions:

$4.$ Social security tax

$5.$ Medicare tax

$6.$ Income tax withheld

$7.$ Medical insurance

$8.$ Union dues

$9.$ Total deductions

$10.$ Net amount paid Accounts debited:

$11.$ Factory Wages

$12.$ Sales Salaries

$13.$ Office Salaries

$?$

$$80,000$

$?$

$(32,400)$

$(8,100)$

$(135,000)$

$(18,900)$

$?$

$[(201,150)],[$$$338,850]$

$285,000$

$?$

$120,000$

a$.$ Determine 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 $1\mathrm{.}5\%.$

$(1)$

$(3)$

$(8)$

$$

$$

$$

$(12)$

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

c$.$ Journalize the entry to record the payment of the payroll. If an amount box does not require an entry, leave it blank.

$$

$$

$$

$$

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