Debra Strand's regular hourly wage rate is $14, and she receives an hourly rate of $21 for work in excess of 40 hours. During a Januar pay period. Debra works 48 hours. Debra's federal income tax withholding is $89, and she has no voluntary deductions. Assume that the FICAtax rate is 7.65% Prepare the employer's journal entry to record payroli taxes for the period. Ignore unemployment taxes. (List all debit entries before crefit entries Credit occount titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round answers to 2 decimal places, eg. 15.15.)