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	$52,900
	3. Total earnings	?
Deductions:
	4. Social security tax	21,180
	5. Medicare tax	5,295
	6. Income tax withheld	89,900
	7. Medical insurance	12,200
	8. Union dues	?
	9. Total deductions	131,000
	10. Net amount paid	222,000
Accounts debited:
	11. Factory Wages	187,100
	12. Sales Salaries	?
	13. Office Salaries	70,600

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

(1)	$
(3)	$
(8)	$
(12)	$

b. Journalize the entry to record the payroll accrual. If an amount box does not require an entry, leave it blank.

Factory Wages Expense
Sales Salaries Expense
Office Salaries Expense
Social Security Tax Payable
Medicare Tax Payable
Employees Income Tax Payable
Medical Insurance Payable
Union Dues Payable
Salaries Payable

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

Salaries Payable
Cash