1. 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	$81,900
   	3. Total earnings	?
   Deductions:
   	4. Social security tax	32,760
   	5. Medicare tax	8,190
   	6. Income tax withheld	139,200
   	7. Medical insurance	18,800
   	8. Union dues	?
   	9. Total deductions	202,000
   	10. Net amount paid	344,000
   Accounts debited:
   	11. Factory Wages	289,400
   	12. Sales Salaries	?
   	13. Office Salaries	109,200

   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.