Jamie$$s regular hourly wage rate is $$16,$ and she receives an hourly rate of $$24$ for work in excess of $40$ hours. During a January pay period, Jamie works $45$ hours. Jamie$$s federal income tax withholding is $$98,$ and she has no voluntary deductions. Use January $15$ for the end of the pay period and the payment date.

Prepare the employer$$s journal entries to record $($a$)$ Jamie$$s pay for the period and $($b$)$ the payment of Jamie$$s wages. Assume that the FICA tax rate is $7\mathrm{.}65\%.($Round your answers to $2$ decimal places, e$.$g$.15\mathrm{.}25.$ 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 $0$ for the amounts.$)$

No$.$

Date

Account Titles and Explanation

Debit

Credit

$($a$)$

Jan. $15$

enter an account title for the journal entry on january $15$

salaries and wages expense

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

enter a credit amount