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	$49,000
	3. Total earnings	?
Deductions:
	4. Social security tax	19,620
	5. Medicare tax	4,905
	6. Income tax withheld	83,300
	7. Medical insurance	11,300
	8. Union dues	?
	9. Total deductions	121,000
	10. Net amount paid	206,000
Accounts debited:
	11. Factory Wages	173,300
	12. Sales Salaries	?
	13. Office Salaries	65,400

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.