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 $58,500 3. Total earnings ? Deductions: 4. Social security tax 23,400 5. Medicare tax 5,850 6. Income tax withheld 99,500 7. Medical insurance 13,500 8. Union dues ? 9. Total deductions 144,000 10. Net amount paid 246,000 Accounts debited: 11. Factory Wages 206,700 12. Sales Salaries ? 13. Office Salaries 78,000 a. Calculate the amounts omitted in lines (1), (3), (8), and (12). (1) (3) $ $ (8) (12) 69 b. Journalize the entry to record the payroll accrual. If an amount box does not require an entry, leave it blank. Factory Wages Expense Sales Salaries Expense 111 Office Salaries Expense Social Security Tax Payable Medicare Tax Payable Employees Income Tax Payable Medical Insurance Payable Union Dues Payable 001 Salaries Payable Feedback Check My Work c. Journalize the entry to record the payment of the payroll. Salaries Payable Cash Feedback