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	$74,100
	3. Total earnings	?
Deductions:
	4. Social security tax	29,640
	5. Medicare tax	7,410
	6. Income tax withheld	126,000
	7. Medical insurance	17,000
	8. Union dues	?
	9. Total deductions	183,000
	10. Net amount paid	311,000
Accounts debited:
	11. Factory Wages	261,800
	12. Sales Salaries	?
	13. Office Salaries	98,800

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