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	$63,500
	3. Total earnings	?
Deductions:
	4. Social security tax	25,440
	5. Medicare tax	6,360
	6. Income tax withheld	108,000
	7. Medical insurance	14,600
	8. Union dues	?
	9. Total deductions	157,000
	10. Net amount paid	267,000
Accounts debited:
	11. Factory Wages	224,700
	12. Sales Salaries	?
	13. Office Salaries	84,800

a. Calculate the amounts omitted in lines (1), (3), (8), and (12).

(1)	$
(3)	$
(8)	$
(12)	$

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Consider how deductions such as social security and Medicare taxes are calculated. How can these calculations help you solve for some of the missing amounts?

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

	Factory Wages Expense
	Sales Salaries Expense
	Office Salaries Expense
	Factory Wages Expense
	Sales Salaries Expense
	Office Salaries Expense

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Gross pay is the amount that employees have earned before taxes and deductions. A portion of employees' earnings are owed for such items as state and federal taxes. Net pay is also known as take home pay. Expenses can be classified on a multi-step income statement as selling expenses or general and administrative expenses and therefore payment of salaries need to be classified accordingly.

c. Journalize the entry to record the payment of the payroll.

	Salaries Payable
	Cash