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 $65,900 3. Total earnings ? Deductions: 4. Social security tax 26,400 5. Medicare tax 6,600 6. Income tax withheld 112,000 7. Medical insurance 15,200 ? 8. Union dues 9. Total deductions 163,000 10. Net amount paid $277,000 Accounts debited: : 11. Factory Wages 233,200 ? 12. Sales Salaries 13. Office Salaries 88,000 a. Calculate the amounts omitted in lines (1), (3), (8), and (12). Assume that the social security tax rate was 6.0% and the Medicare tax rate was 1.5%. (1) (3) (8) 2,800 (12) 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 C. Journalize the entry to record the payment of the payroll. Salaries Payable Cash