Brief Exercise 10-06 Helen Strand's regular hourly wage rate is $14, and she receives in hourly rate of $21 for work in excess of 40 hours. During a January pay period, Helen works 47 hours. Helen's federal income tax withholding is $86.00, and she has no voluntary deductions. Assume that the FICA tax rate is 7.65%. Prepare the employer's journal entries to record (a) Helen's pay for the period and (b) the payment of Helen'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.) Account Titles and Explanation Debit Credit (a) Jan. 15 No. Date (b) Jan. 15 LINK TO TEXT