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	$81,200
	3. Total earnings	?
Deductions:
	4. Social security tax	32,520
	5. Medicare tax	8,130
	6. Income tax withheld	138,000
	7. Medical insurance	18,700
	8. Union dues	?
	9. Total deductions	201,000
	10. Net amount paid	341,000
Accounts debited:
	11. Factory Wages	287,300
	12. Sales Salaries	?
	13. Office Salaries	108,400

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.