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 $80,000

3. Total earnings ? Deductions:

4. Social security tax 32,400

5. Medicare tax 8,100

6. Income tax withheld 135,000

7. Medical insurance 18,900

8. Union dues ?

9. Total deductions 201,150

10. Net amount paid 338,850 Accounts debited:

11. Factory Wages 285,000

12. Sales Salaries ?

13. Office Salaries 120,000

Required:

*** I just need to k ow the journal entries and the dates***

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.