Betsy Strand's regular hourly wage rate is $26, and she receives an hourly rate of $39 for work in excess of 40 hours. During a January pay period, Betsy works 47 hours. Betsy's federal income tax withholding is $94, and she has no voluntary deductions. Assume that the FICA tax rate is 7.65%. Prepare the employer's journal entries to record (a) Betsy's pay for the period and (b) the payment of Betsy's wages. Use January 15 for the end of the pay period and the payment date. (Round answers to 2 decimal places, e.g. 15.25. Credit account titles are automatically indented when amount is entered. Do not indent manually.J Debit Credit (a) Jan. 15 Brief Exercis 10-10 (b) Jan. 151 Click if you would like to Show Work for this