Jennifer Strand's regular hourly wage rate is $19, and she receives an hourly rate of $29 for work in excess of 40 hours. During a January pay period, Jennifer works 47 hours. Jennifer's federal income tax withholding is $87, and she has no voluntary deductions. Assume that the FICA tax rate is 7.65%. Prepare a tabular summary to record the employer's payroll taxes for the period. Assume that the FICA tax rate is 7.65%. Ignore unemployment taxes. Include margin explanations for the changes in revenues and expenses. (Round answers to 2 decimal places, eg 15.25. If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign for parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.) Assets Liabilities Cash Salaries & Wages Pay. + Fed. Inc. Taxes Pay. FICA Taxes Jan. 15 $ $ $ Stockholders' Equity Retained Earnings Common Stock Revenue Expense Dividend $ $