In the following summary of data for a payroll period, some amounts have been intentionally omitted Earnings 1. At regular rate 2. At overtime rate 3. Total earnings $84,000 Deductions: 4. Social security tax 33,600 5. Medicare tax 6. Income tax withheld 142,800 7. Medical insurance 19,300 8. Union dues 9. Total deductions 207,000 10. Net amount paid 353,000 8,400 Accounts debited: 296,800 11. Factory Wages 12. Sales Salaries 13. Office Salaries 112,000 a. Calculate the amounts omitted in lines (1), (3), (8), and (12) (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