A partial summary of the payroll data for Long Industries for each week of June is as follows:

a. Compute the missing amounts in the summary, assuming that no employees have reached the $120,000 FICA maximum.
b. For each payroll period, prepare journal entries to
(1) Record the payroll
(2) Record the payments to employees.

June 7 June 14 June 21 June 28 $36,500 34,200 37,300 38,400 Gross earnings. . Deductions: Income tax .. . Health insurance .. Tax-sheltered annuity.. 4,215 600 1,825 4,120 600 1,780 4,320 600 1,855 4,410 600 1,870 Total deductions Net earnings . ..