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 $59,300 3. Total earnings ? ? Deductions: 4. Social security tax 23,700 5,925 100,800 13,600 ? 146,000 5. Medicare tax 6. Income tax withheld 7. Medical insurance 8. Union dues 9. Total deductions 10. Net amount paid Accounts debited: 11. Factory Wages 12. Sales Salaries 13. Office Salaries 249,000 209,400 ? 79,000 a. Calculate the amounts omitted in lines (1), (3), (8), and (12). (1) (3) E (8) (12). (1) (3) E (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