Summary Payroll Data

3. 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	$66,000
	3. Total earnings	?
Deductions:
	4. Social security tax	26,400
	5. Medicare tax	6,600
	6. Income tax withheld	112,200
	7. Medical insurance	15,200
	8. Union dues	?
	9. Total deductions	163,000
	10. Net amount paid	277,000
Accounts debited:
	11. Factory Wages	233,200
	12. Sales Salaries	?
	13. Office Salaries	88,000

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.