Elizabeth Corbin'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 $7\mathrm{.}65\%.$

$($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, e$.$g$.50\mathrm{.}25.$ List all debit entries before credit entries.$)$

Date Account Titles and Explanation

Debit

Credit

Jan. $15$

Salaries and Wages Expense

FICA Taxes Payable

Federal Income Taxes Payable

Salaries and Wages Payable