Helen Strand's regular hourly wage rate is $14, and she receives an hourly rate of $21 for work in excess of 40 hours. During a January pay period, Helen works 47 hours. Helen's federal income tax withholding is $86, and she has no voluntary deductions. Assume that the FICA taxrateis 7,65% Prepare the employer's journal entry to record payroll taxes for the period. Ignore unemployment taxes. (List all debit entries before credit entries. Credit occount 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. Round answers to 2 decimal places, es. 15.15.)