Summary Payroll Data In the following summary of data for a payroll period, some amounts have been intentionally omitted: $51,600 Earnings: 1. At regular rate 2. At overtime rate 3. Total earnings Deductions: 4. Social security tax 5. Medicare tax 20,640 5,160 87,700 11,900 6. Income tax withheld 7. Medical insurance 8. Union dues 9. Total deductions 127,000 217,000 10. Net amount paid Accounts debited: 11. Factory Wages 12. Sales Salaries 182,300 13. Office Salaries 68,800 a. Calculate the amounts omitted in lines (1), (3), (8), and (12). (3) $ (12) 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 9. Total deductions 127,000 10. Net amount paid 217,000 Accounts debited: 11. Factory Wages 182,300 12. Sales Salaries 13. Office Salaries 68,800 a. Calculate the amounts omitted in lines (1), (3), (8), and (12). (1) (12) 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 Office Salaries Expense Social Security Tax Payable Medicare Tax Payable Employees Income Tax Payable Medical Insurance Payable Union Dues Payable Salaries Payable C. Journalize the entry to record the payment of the payroll. Salaries Payable Cash