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 required: a. calculate the amounts omitted in lines (1), (3), (8), and (12). b. on december 19, journalize the entry to record the payroll accrual\.\* c. on december 20, journalize the entry to record the payment of the payroll. *refer to the chart of accounts for exact wording of account titles.