Summary payroll data

In the following summary of data for a payroll period, some amounts have been intentionally omitted:

Earnings:

At regular rate

At overtime rate

$$80,000$

Total earnings

$?$

Deductions:

Social security tax

$(32,400)$

Medicare tax

$(8,100)$

Income tax withheld

$(135,000)$

Medical insurance

$(18,900)$

Union dues

$?$

Total deductions

Net amount paid

Accounts debited:

Factory Wages

$285,000$

Sales Salaries

$?$

Office Salaries

$120,000$

a$.$ Determine the amounts omitted in lines $(1),(3),(8),$ and $(12).$ Assume that the social security tax rate was $6\mathrm{.}0\%$ and the Medicare tax rate was $1\mathrm{.}5\%.$

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. If an amount box does not require an entry, leave it blank.