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 $68,700 3. Total earnings ? Deductions: 4. Social security tax 27,540 5. Medicare tax 6,885 6. Income tax withheld 116,800 7. Medical insurance 15,800 8. Union dues ? 9. Total deductions 170,000 10. Net amount paid 289,000 Accounts debited: 11. Factory Wages 243,300 12. Sales Salaries 13. Office Salaries 91,800 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. Factory Wages Expense (3) (8) IDI! $ (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 Feedback Check My Work Gross pay is the amount that employees have earned before taxes and deductions. A portion of employees' earnings are owed for such items as state and federal taxes. Net pay is also known as take home pay. Expenses can be classified on a multi-step income statement as selling expenses or general and administrative expenses and therefore payment of salaries need to be classified accordingly. C. Journalize the entry to record the payment of the payroll. Salaries Payable Cash Feedback Check My Work When payroll is paid what accounts would be reduced