Current Attempt in Progress Laura Strand's regular hourly wage rate is $20, and she recelves an hourly rate of $30 for work in excess of 40 hours. During a Jandary pay period, Laura works 45 hours. Laura's federal income tax withholding is $94.00, and she has no voluntary deductions. Assume that the FICA tax rate is 7.65%. Prepare the employer's journal entries to record (a) Laura's puy for the period and (b) the payment of Laura's Wages. Use January 15 for the end of the pay period and the payment date. (Round answers to 2 decimal places. es. 15.25, Credit account bitles are automatically Indented when amount is entered. Do not indent manuallyd