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	$80,000
3. Total earnings	?
Deductions:
4. Social security tax	32,400
5. Medicare tax	8,100
6. Income tax withheld	135,000
7. Medical insurance	18,900
8. Union dues	?
9. Total deductions	201,150
10. Net amount paid	338,850
Accounts debited:
11. Factory Wages	285,000
12. Sales Salaries	?
13. Office Salaries	120,000
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.