Carol Strand's regular hourly wage rate is $32, and she receives an hourly rate of $48 for work in excess of 40 hours. During a January pay period, Carol works 49 hours, Carol's federal income tax withholding is $91, 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, eg. 15.15. Credit account titles are automatically indented when amount is entered. Do not indent manually) Date Account Titles and Explanation Debit Credit Jan. 15 FICA Taxes Payable