In the following summary of data for a payroll period, some amounts have been intentionally omitted. Calculate the amounts omitted below. Enter all your answers as positive amounts.

Earnings:
	1. At regular rate	$ 673000
	2. At overtime rate	$113,000
	3. Total earnings	$ 786000
Deductions:
	4. FICA tax	$54,375
	5. Income tax withheld	$144,750
	6. Medical insurance	$72,875
	7. Union dues	$22,750
	8. Total deductions	$294,750
	9. Net amount paid	$491,250
Accounts increased:
	10. Factory Wages	$551,500
	11. Sales Salaries	$ ___________________
	12. Office Salaries $100,000