> Summary Payroll Data 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 7 Deductions: 4. Social security tax (32,400) 5. Medicare tax (8,100) 6. Income tax withheld 7. Medical insurance 8. Union dues 9. Total deductions 10. Net amount paid (135,000) (18,900) L 7 (201,150) $338,850 Accounts debited: 11. Factory Wages 285,000 12. Sales Salaries 13. Office Salaries 120,000