Elizabeth Brown's regular hourly wage rate is $18, and she receives an hourly rate of $27 for work in excess of 40 hours. During a January pay period, Elizabeth works 43 hours. Elizabeth's federal income tax withholding is $94, she has no voluntary deductions, and the FICA tax rate is 7.65% (a) Prepare the journal entry to record Elizabeth's pay for the period. Use January 15 for the end of the pay period and the payment date. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to 2 decimal places, es. 15,25.)