Amy's regular hourly wage rate is $8, and she receives an hourly rate of $12 for work in excess of 40 hours. During a January pay period, Amy works 45 hours. Amy's federal income tax withholding is $94, and she has no voluntary deductions. Use January 15 for the end of the pay period and the payment date. Prepare the employer's journal entries to record (a) Amy's pay for the period and (b) the payment of Amy's wages. Assume that the FICA tax rate is 7.65%. (Round your answers to 2 decimal places, e.g. 15.25. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) No. Date Account Titles and Explanation Debit Credit Jan. (a) Salaries and Wages Payable 15 Jan. (b) 15 Cash Salaries and Wages Payable Cash Payroll Tax Expense FICA Taxes Payable 320 60 320 60