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 3. Total earnings $66,800 Deductions: 4. Social security tax 5. Medicare tax 6. Income tax withheld 7. Medical insurance 8. Union dues 9. Total deductions 10. Net amount paid 26,760 6,690 113,600 15,400 165,000 281,000 Accounts debited 236,400 11. Factory Wages 12. Sales Salaries 13. Office Salaries 89,200 a. Calculate the amounts omitted in lines (1), (3), (8), and (12) (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