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	$65,400
	3. Total earnings	?
Deductions:
	4. Social security tax	26,220
	5. Medicare tax	6,555
	6. Income tax withheld	111,200
	7. Medical insurance	15,000
	8. Union dues	?
	9. Total deductions	162,000
	10. Net amount paid	275,000
Accounts debited:
	11. Factory Wages	231,600
	12. Sales Salaries	?
	13. Office Salaries	87,400

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.