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 44 hours. Amy's federal income tax withholding is $94, and she has no voluntary deductions. Prepare the employer's journal entry to record payroll taxes for the period. Ignore unemployment taxes. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Assume FICA rate of 7.65%. Round the answers to 2 decimal places, e.g. 15.25.) Debit Credit Date Account Titles and Explanation Jan. 15