Barbara Strand's regular hourly wage rate is $17, and she receives an hourly rate of $26 for work in excess of 40 hours. During a January pay period, Barbara works 47 hours. Barbara's federal income tax withholding is $87. and she has no voluntary deductions. Assume that the FICA tax rate is 7.65% Prepare a tabular summary to record the employer's payroll taxes for the period. Assume that the FICA tax rate is 7.65\%. Ignore unemployment taxes. Include margin explanations for the changes in revenues and expenses. (Round answers to 2 decimal ploces, e.3. 15.25. If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equilty, ploce a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liobility or Equity item that was reduced.)