Summary Payroll Data In the following summary of data for a payroll period, some amounts have been intentionally omitted: $67,700 Earnings: 1. At regular rate 2. At overtime rate 3. Total earnings Deductions: 4. Social security tax 5. Medicare tax 6. Income tax withheld 7. Medical insurance 8. Union dues 9. Total deductions 10. Net amount paid 27,050 5,755 115,100 15,600 167,000 284,000 Accounts debited: 239,000 11. Factory Wages 12. Sales Salaries 13. Office Salaries 90,200 a. Calculate the amounts omitted in lines (1), (3), (8), and (12). (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