Betsy Strand's regular hourly wage rate is $24, and she receives an hourly rate of $36 for work in excess of 40 hours. During a January pay period, Betsy works 47 hours. Betsy's federal income tax withholding is $86, and she has no voluntary deductions. Assume that the FICA tax rate is 7.65%. Prepare the employer's journal entry to record payroll taxes for the period. Ignore unemployment taxes. (Round answers to 2 decimal places, e.g. 15.15. Credit account titles are automatically indented when amount is entered. Do not indent manually.)