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 ,500 3. Total earnings Deductions: 4. Social security tax 24,180 6,045 5. Medicare tax 6. Income tax withheld 102,900 7. Medical insurance 13,900 8. Union dues 9. Total deductions 149,000 10. Net amount paid 254,000 Accounts debited: 11. Factory Wages 213,600 12. Sales Salaries 13. Office Salaries 80,600 a. Calculate the amounts omitted in lines (1), (3), (8), and (12). a. Calculate the amounts omitted in lines (1), (3), (8), and (12). (1) Feedback Check My Work Consider how deductions such as social security and Medicare taxes are calculated. How can these calculations some of the missing amounts? 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 lllllllll 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. Ap items as state and federal taxes. Net pay is also known as take-home pay. Expenses ca statement as selling expenses or general and administrative expenses and therefore pa accordingly. C. Journalize the entry to record the payment of the payroll. Salaries Payable Cash