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 $71,200 3. Total earnings Deductions: 4. Social security tax 28,500 7,125 5. Medicare tax 6. Income tax withheld 7. Medical insurance 8. Union dues 121,000 16,400 9. Total deductions 176,000 299,000 10. Net amount paid Accounts debited: 251,800 11. Factory Wages 12. Sales Salaries 13. Office Salaries 95,000 a. Calculate the amounts omitted in lines (1), (3), (8), and (12) $ (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