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 $74,600 3. Total earnings ? Deductions: 4. Social security tax 29,820 5. Medicare tax 7,455 6. Income tax withheld 126,800 7. Medical insurance 17,200 8. Union dues ? 9. Total deductions 184,000 10. Net amount paid 313,000 Accounts debited: 11. Factory Wages 263,400 12. Sales Salaries ? 13. Office Salaries 99,400 a. Calculate the amounts omitted in lines (1), (3), (8), and (12). (1) (3) S (8) S (12) V! b. Journalize the entry to record the payroll accrual. If an amount box does not require an entry, leave it blank. > 1 > C. Journalize the entry to record the payment of the payroll