Elize's regular hourly wage rate is $8, and she receives an hourly rate of $12 for work in excess of 40 hours. During a January pay period, Elize works 45 hours. Elize's federal income tax withholding is $94, and she has no voluntary deductions. Use January 15 for the end of the pay period and the payment date. Prepare the employer's journal entries to record (a) Elize's pay for the period and (b) the payment of Elize's wages. Assume that the FICA tax rate is 7.65%. (Round your answers to 2 decimal places, e.g. 15.25. Credit account 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 O for the amounts.) No. Date Account Titles and Explanation (a) Jan. 15 (b) Jan. 15 Debit Credit