Dorothy Strand's regular hourly wage rate is $30, and she receives an hourly rate of $45 for work in excess of 40 hours. During a January pay period. Dorothy works 49 hours. Dorothy's federal income tax withholding is 596, and she has no voluntary deductions. Assume that the FICA tax rate is 765% Prepare the employer's journal entry to record payroll taxes for the period. Ignore unemployment taxes (Round answers to 2 decimal places, s 15.15. Credit occounties are automatically indented when amount is entered. Do not indent manually) Date Account Titles and Explanation Debit Credit Jan. 15