Summary Payroll Data In the following summary of data for a payroll period, some amounts have been Earnings: 1. At regular rate ? 2. At overtime rate $79,600 3. Total earnings ? 31,860 Deductions: 4. Social security tax 5. Medicare tax 6. Income tax withheld 7,965 135,300 7. Medical insurance 18,300 8. Union dues ? 9. Total deductions 197,000 10. Net amount paid 334,000 Accounts debited: 11. Factory Wages 281,400 12. Sales Salaries ? 13. Office Salaries 106,200 eBook Calculator Print Item 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. Salaries Payable c. Journalize the entry to record the payment of the payroll