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.