The records of Friendly Food Service show the following figures:

Employee Earnings

Regular earnings ........................................................... $ (a)

Overtime pay .............................................................. 5,100

Total employee earnings................................................. 88,994

Deductions and Net Pay

Withheld income tax.......................................................... $9,300

FICA tax ........................................................................... (b)

Charitable contributions ......................................................... (c)

Medical insurance ............................................................ 1,372

Total deductions ............................................................. 18,880

Net pay .........................................................................70,114

Account Debited

Salary Expense ...............................................................$ (d)

Requirement

Determine the missing amounts on lines (a) through (d). Round amounts to even dollars?