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	$52,200
	3. Total earnings	?
Deductions:
	4. Social security tax	20,880
	5. Medicare tax	5,220
	6. Income tax withheld	88,700
	7. Medical insurance	12,000
	8. Union dues	?
	9. Total deductions	129,000
	10. Net amount paid	$219,000
Accounts debited:
	11. Factory Wages	184,400
	12. Sales Salaries	?
	13. Office Salaries	69,600

a. Calculate the amounts omitted in lines (1), (3), (8), and (12). Assume that the social security tax rate was 6.0% and the Medicare tax rate was 1.5%.

(1)	$fill in the blank 68cb6dfc5fbffd2_1
(3)	$fill in the blank 68cb6dfc5fbffd2_2
(8)	$fill in the blank 68cb6dfc5fbffd2_3
(12)	$fill in the blank 68cb6dfc5fbffd2_4

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

		fill in the blank bcf10b02c044fdb_2	fill in the blank bcf10b02c044fdb_3
		fill in the blank bcf10b02c044fdb_5	fill in the blank bcf10b02c044fdb_6
		fill in the blank bcf10b02c044fdb_8	fill in the blank bcf10b02c044fdb_9
		fill in the blank bcf10b02c044fdb_11	fill in the blank bcf10b02c044fdb_12
		fill in the blank bcf10b02c044fdb_14	fill in the blank bcf10b02c044fdb_15
		fill in the blank bcf10b02c044fdb_17	fill in the blank bcf10b02c044fdb_18
		fill in the blank bcf10b02c044fdb_20	fill in the blank bcf10b02c044fdb_21
		fill in the blank bcf10b02c044fdb_23	fill in the blank bcf10b02c044fdb_24
		fill in the blank bcf10b02c044fdb_26	fill in the blank bcf10b02c044fdb_27

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

		fill in the blank 61f274f35073068_2
			fill in the blank 61f274f35073068_4

with explanation pls