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	$58,000
	3. Total earnings	?
Deductions:
	4. Social security tax	23,220
	5. Medicare tax	5,805
	6. Income tax withheld	98,600
	7. Medical insurance	13,300
	8. Union dues	?
	9. Total deductions	143,000
	10. Net amount paid	244,000
Accounts debited:
	11. Factory Wages	205,100
	12. Sales Salaries	?
	13. Office Salaries	77,400

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.

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