Beth Corbin's regular hourly wage rate is $$16,$ and she receives an hourly rate of $$24$ for work in excess of $40$ hours. During a January pay period, Beth works $45$ hours. Beth's federal income tax withholding is $$95,$ she has no voluntary deductions, and the FICA tax rate is $7\mathrm{.}65\%.$ Use January $15$ for the end of the pay period and the payment date.

Prepare the journal entries to record $($a$)$ Beth's pay for the period and $($b$)$ the payment of Beth's wages. $($Round Intermediate calculation and final answers to $2$ decimal places, es$.15\mathrm{.}25.$ 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

overtime Expense

Federal Income Taxes Payable

$($b$)$ Jan. $15$