In the following summary of data for a payroll period, some amounts have been intentionally omitted:

Earnings:

At regular rate

$?$

At overtime rate

$$80,000$

Total earnings

$?$

Deductions:

Social security tax

$32,400$

Medicare tax

$8,100$

Income tax withheld

$135,000$

Medical insurance

$18,900$

Union dues

$?$

Total deductions

$201,150$

Net amount paid

$338,850$

Accounts debited:

$11.$ Factory Wages

$285,000$

Sales Salaries

$?$

Office Salaries

$120,000$

Required:

A$.$ Calculate 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 exact wording of account titles.