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

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.

Earnings 1. At regular rate 2. At overtime rate 3. Total earnings Deductions 4. Social security tax 5. Medicare tax 6. Income tax withheld 7. Medical insurance 8. Union dues 9. Total deductions 10. Net amount paid Accounts debited: 11. Factory Wages 12. Sales Salaries 13. Office Salaries $66,000 29,160 7,290 134,000 17,010 194,210 291,790 260,000 120,000