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 $60,000 3. Total earnings ? Deductions: 4. Social security tax 31,200 5. Medicare tax 7,800 6. Income tax withheld 130,000 7. Medical insurance 18,200 8. Union dues ? 9. Total deductions 194,700 10. Net amount paid 325,300 Accounts debited: 11. Factory Wages 275,000 12. Sales Salaries ? 13. Office Salaries 115,000 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.