politics of the united states financeIn the following summary of data for a payroll period, some amounts have been intentionally omitted:
$$
\begin{array}{lr}
\text{Earnings:}&\\
\text{1. At regular rate}&?\\
\text{ 2. At overtime rate}&135,000\\
\text{3. Total earnings}&?\\
\text{Deductions:}&\\
\text{4. Social security tax}&54,000\\
\text{5. Medicare tax}&13,500\\
\text{6. Income tax withheld}&225,000\\
\text{7. Medical insurance}&31,500\\
\text{8. Union dues}&?\\
\text{9. Total deductions}&335,250\\
\text{10. Net amount paid}&564,750\\
\text{Accounts debited:}&\\
\text{11. Factory Wages}&475,000\\
\text{12. Sales Salaries}&?\\
\text{13. Office Salaries}&200,000\\
\end{array}
$$
b. Journalize the entry to record the payroll accrual.