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$55,000 3. Total earnings? Deductions: 4. Social security tax22,020 5. Medicare tax5,505 6. Income tax withheld93,500 7. Medical insurance12,700 8. Union dues? 9. Total deductions136,000 10. Net amount paid231,000 Accounts debited: 11. Factory Wages194,500 12. Sales Salaries? 13. Office Salaries73,400 a. Calculate the amounts omitted in lines (1), (3), (8), and (12). (1)$ (3)$ (8)$ (12)$ b. Journalize the entry to record the payroll accrual. If an amount box does not require an entry, leave it blank.