Bethany'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, Bethany works 46 hours. Bethany's federal income tax withholding is $95, 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) Bethany's pay for the period and (b) the payment of Bethany's wages. Assume that the FICA tax rate is 7.65\%. (Round your answers to 2 decinal places, es 15.25. Credit occount titles are outomaticolly indented when amount is entered. Do not indent manualy.)