Elizabeth Corbins 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 45 hours. Elizabeths federal income tax withholding is $98, she has no voluntary deductions, and the FICA tax rate is 7.65%. Use January 15 for the end of the pay period and the payment date. Prepare the journal entries to record (a) Elizabeths pay for the period and (b) the payment of Elizabeths wages.

No.	Date	Account Titles and Explanation	Debit	Credit
(a)	Jan. 15	enter an account title for the journal entry on January 15	enter a debit amount	enter a credit amount
		enter an account title for the journal entry on January 15	enter a debit amount	enter a credit amount
		enter an account title for the journal entry on January 15	enter a debit amount	enter a credit amount
		enter an account title for the journal entry on January 15	enter a debit amount	enter a credit amount
(b)	Jan. 15	enter an account title for the journal entry on January 15	enter a debit amount	enter a credit amount
		enter an account title for the journal entry on January 15	enter a debit amount