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	$83,900
	3. Total earnings	?
Deductions:
	4. Social security tax	33,540
	5. Medicare tax	8,385
	6. Income tax withheld	142,600
	7. Medical insurance	19,300
	8. Union dues	?
	9. Total deductions	207,000
	10. Net amount paid	352,000
Accounts debited:
	11. Factory Wages	296,300
	12. Sales Salaries	?
	13. Office Salaries	111,800

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.