Summary Payroll Data Assume that the social security tax rate is 6% and the Medicare tax rate is 1.5%. 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 $73,800 ? 3. Total earnings Deductions: 4. Social security tax 29,520 5. Medicare tax 7,380 125,500 6. Federal income tax withheld 7. Medical insurance 17,000 8. Union dues ? 9. Total deductions 182,000 310,000 10. Net amount paid Accounts debited: 11. Factory Wages 260,800 12. Sales Salaries ? 13. Office Salaries 98,400 a. Determine 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. If an amount box does not require an entry, leave it blank. 88