Helen Corbin's regular hourly wage rate is 514, and she receives an hourly rate of $21 for work in excess of 10 hours. During a Sanuary pay period. Helen works 50 hours, Helen's federal income tax withholding is $96, she has no voluntary deductions, and the FICA 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) Helen's pay for the period and (b) the payment of Helen's wages (Round Intermediate calculation and final answers to 2 decimal places, es 15.25. Credit occount titles are automatically indented when amount is entered. Do not indent manually) No. Date Account Titles and Explanation Debit Credit (a) Jan. 15 (b (b) Jan. 15