Barbara Corbin's regular hourly wage rate is $20, and she receives an hourly rate of $30 for work in excess of 40 hours. During a January pay period, Barbara works 50 hours. Barbara's federal income tax withholding is $94, she has no voluntary deductions, and the FICA tax rate is 7.65%. Use January 15 for the end of the pay period and the payment date. Prepare the journal entries to record (a) Barbara's pay for the period and (b) the payment of Barbara's wages. (Round Intermediate calculation and final answers to 2 decimal places, eg. 15.25. Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Date Account Titles and Explanation Debit Credit (a) Jan. 15 Salaries and Wages Expense 1070 Federal Income Taxes Payable 94 FICA Taxes Payable 81.86 Salaries and Wages Payable 894.14 (b) Jan. 15 Salaries and Wages Payable 894.14 Cash 894.14