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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	$80,000
	3. Total earnings	?
Deductions:
	4. Social security tax	(32,400)
	5. Medicare tax	(8,100)
	6. Income tax withheld	(135,000)
	7. Medical insurance	(18,900)
	8. Union dues	?
	9. Total deductions	(201,150)
	10. Net amount paid	$338,850
Accounts debited:
	11. Factory Wages	285,000
	12. Sales Salaries	?
	13. Office Salaries	120,000

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a. Determine the amounts omitted in lines (1), (3), (8), and (12). Assume that the social security tax rate was 6.0% and the Medicare tax rate was 1.5%.

(1)	$fill in the blank ee12f4f71f9a046_1
(3)	$fill in the blank ee12f4f71f9a046_2
(8)	$fill in the blank ee12f4f71f9a046_3
(12)	$fill in the blank ee12f4f71f9a046_4

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b. Journalize the entry to record the payroll accrual. If an amount box does not require an entry, leave it blank.

blank	Employees Income Tax PayableFactory Wages ExpenseFactory Wages PayableSalaries PayableUnion Dues Expense	- Select -	- Select -
	Employees Income Tax PayableSalaries PayableSales Salaries ExpenseSales Salaries PayableUnion Dues Expense	- Select -	- Select -
	Medical Insurance PayableOffice Salaries ExpenseOffice Salaries PayableSalaries PayableUnion Dues Expense	- Select -	- Select -
	CashFactory Wages ExpenseSocial Security Tax ExpenseSocial Security Tax PayableUnion Dues Expense	- Select -	- Select -
	CashMedicare Tax ExpenseMedicare Tax PayableSales Salaries ExpenseUnion Dues Expense	- Select -	- Select -
	CashEmployees Income Tax ExpenseEmployees Income Tax PayableMedicare Tax ExpenseOffice Salaries Expense	- Select -	- Select -
	Accounts PayableCashMedical Insurance ExpenseMedical Insurance PayableSales Salaries Expense	- Select -	- Select -
	Accounts PayableCashFactory Wages ExpenseUnion Dues ExpenseUnion Dues Payable	- Select -	- Select -
	CashFactory Wages ExpenseOffice Salaries ExpenseSalaries PayableSales Salaries Expense	- Select -	- Select -

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c. Journalize the entry to record the payment of the payroll. If an amount box does not require an entry, leave it blank.

blank	Accounts PayableCashEmployees Income Tax PayableSalaries ExpenseSalaries Payable	- Select -	- Select -
	Accounts PayableCashEmployees Income Tax PayableSalaries ExpenseSalaries Payable	- Select -	- Select -