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	37,200
5. Medicare tax	9,300
6. Income tax withheld	132,000
7. Medical insurance	21,700
8. Union dues	?
9. Total deductions	207,450
10. Net amount paid	412,550
Accounts debited:
11. Factory Wages	261,000
12. Sales Salaries	?
13. Office Salaries	125,000

Required:

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%.

B.

Journalize the entry to record the payroll accrual.*

C.

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

* Refer to the Chart of Accounts for exact wording of account titles.