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 $56,700 3. Total earnings Deductions: 4. Social security tax 22,680 5. Medicare tax 5,670 6. Income tax withheld 96,400 7. Medical insurance 13,000 8. Union dues 9. Total deductions 140,000 10. Net amount paid $ 238,000 Accounts debited: 11. Factory Wages 200,300 12. Sales Salaries 13. Office Salaries 75,600 a. Calculate the amounts omitted in lines (1), (3), (8), and (12). Assume that the social security tax rate was 6.0% and the Medicare tax rate was 1.5%. (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