In the following summary of data for a payroll period, some amounts have been intentionally omitted: Earnings: 1. At regular rate $80,000 2. At overtime rate 3. Total earnings 4. Social security tax 32,400 8,100 5. Medicare tax 135,000 6. Income tax withheld 7. Medical insurance 18,900 3. 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 a. Calculate the amounts omitted in lines (1), (3), (8), and (12). a. Calculate the amounts omitted in lines (1), (3), (8), and (12). (12) b. Journalize the entry to record the payroll accrual. If an amount box does not require an entry, leave it blank c. Journalize the entry to record the payment of the payroll