*Please Answer with Chart layout**

Instructions In the following summary of data for a payroll period, some amounts have been intentionally omitted: Earnings: 1. At regular rate $80,000 2. At overtime rate 3. Total earnings Deductions: ? 32,400 4. Social security tax 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 Journal On December 19. jumalize the entry to record the payroll accrual C On December 20. joumalize the entry to record the payment of the payroll "Pater to the Chart of Accounts for exact wording of account ttles PGE 11 JOURNAL ACCOUNTING EQUATION DATE DESCRIPTION POST, RER DEBIT CREDIT ASSETS LABRITIES EQUITY 1 5 10 ASSETS 110 Cash 111 Accounts Receivable 112 Interest Receivable 113 Notes Receivable 115 Merchandise Inventory 116 Supplies 118 Prepaid Insurance 120 Land 123 Building 124 Accumulated Depreciation-Building 125 Office Equipment 126 Accumulated Depreciation Office Equipment REVENUE 410 Sales 610 Interest Revenue Instructions In the following summary of data for a payroll period, some amounts have been intentionally omitted: Earnings: 1. At regular rate $80,000 2. At overtime rate 3. Total earnings Deductions: ? 32,400 4. Social security tax 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 Journal On December 19. jumalize the entry to record the payroll accrual C On December 20. joumalize the entry to record the payment of the payroll "Pater to the Chart of Accounts for exact wording of account ttles PGE 11 JOURNAL ACCOUNTING EQUATION DATE DESCRIPTION POST, RER DEBIT CREDIT ASSETS LABRITIES EQUITY 1 5 10 ASSETS 110 Cash 111 Accounts Receivable 112 Interest Receivable 113 Notes Receivable 115 Merchandise Inventory 116 Supplies 118 Prepaid Insurance 120 Land 123 Building 124 Accumulated Depreciation-Building 125 Office Equipment 126 Accumulated Depreciation Office Equipment REVENUE 410 Sales 610 Interest Revenue