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	$63,500
	3. Total earnings	?
Deductions:
	4. Social security tax	25,440
	5. Medicare tax	6,360
	6. Income tax withheld	108,000
	7. Medical insurance	14,600
	8. Union dues	?
	9. Total deductions	157,000
	10. Net amount paid	267,000
Accounts debited:
	11. Factory Wages	224,700
	12. Sales Salaries	?
	13. Office Salaries	84,800

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.

c. Journalize the entry to record the payment of the payroll.