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	$71,800
	3. Total earnings	?
Deductions:
	4. Social security tax	28,740
	5. Medicare tax	7,185
	6. Income tax withheld	122,100
	7. Medical insurance	16,500
	8. Union dues	?
	9. Total deductions	177,000
	10. Net amount paid	302,000
Accounts debited:
	11. Factory Wages	253,900
	12. Sales Salaries	?
	13. Office Salaries	95,800

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