Summary Payroll Data In the following summary of data for a payroll period, some amounts have been intentionally omitted: Earings: 1. At regular rate 2 2. At overtime rate $55,900 3. Total earings 7 Deductions: 4. Social security tax 22,380 5. Medicare tax 5,595 6. Income tax withheld 95,000 7. Medical insurance 12.900 8. Union dues 2 9. Total deductions 138,000 10. Net amount paid $235,000 Accounts debited: 11. Factory Wages 197,700 12. Sales Salaries 2