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 3. Total earnings $66,900 ? Deductions: 4. Social security tax 26,760 5. Medicare tax 6,690 113,700 6. Income tax withheld 7. Medical insurance 15,400 ? 8. Union dues 9. Total deductions 165,000 10. Net amount paid 281,000 Accounts debited: 11. Factory Wages 236,400 ? 12. Sales Salaries 13. Office Salaries 89,200 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. 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 3. Total earnings $66,900 ? Deductions: 4. Social security tax 26,760 5. Medicare tax 6,690 113,700 6. Income tax withheld 7. Medical insurance 15,400 ? 8. Union dues 9. Total deductions 165,000 10. Net amount paid 281,000 Accounts debited: 11. Factory Wages 236,400 ? 12. Sales Salaries 13. Office Salaries 89,200 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