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	$66,000
3. Total earnings	?
Deductions:
4. Social security tax	29,160
5. Medicare tax	7,290
6. Income tax withheld	134,000
7. Medical insurance	17,010
8. Union dues	?
9. Total deductions	194,210
10. Net amount paid	291,790
Accounts debited:
11. Factory Wages	260,000
12. Sales Salaries	?
13. Office Salaries	120,000

A. Calculate the amounts omitted in lines (1), (3), (8), and (12).

(1)
(3)
(8)
(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.

JOURNAL

ACCOUNTING EQUATION

	DATE	DESCRIPTION	POST. REF.	DEBIT	CREDIT	ASSETS	LIABILITIES	EQUITY
1
2
3
4
5
6
7
8
9
10
11