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

Question 1

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

(b) Journalize the entry to record the payroll accrual.

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