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 .. $135,000
3. Total earnings ....... ?

Deductions:
4. Social security tax ... 54,000
5. Medicare tax ..... 13,500
6. Income tax withheld . 225,000
7. Medical insurance .... 31,500
8. Union dues ........ ?
9. Total deductions .... 335,250
10. Net amount paid .. 564,750

Accounts debited:
11. Factory Wages .... 475,000
12. Sales Salaries ......?
13. Office Salaries ... 200,000

a. Calculate the amounts omitted in lines (1), (3), (8), and (12).
b. Journalize the entry to record the payroll accrual.
c. Journalize the entry to record the payment of the payroll.