Karen Strands regular hourly wage rate is $28, and she receives an hourly rate of $42 for work in excess of 40 hours. During a January pay period, Karen works 45 hours. Karens federal income tax withholding is $90.00, and she has no voluntary deductions. Assume that the FICA tax rate is 7.65%. Prepare the employers journal entries to record (a) Karens pay for the period and (b) the payment of Karens wages. Use January 15 for the end of the pay period and the payment date. (Round answers to 2 decimal places, e.g. 15.25. Credit account titles are automatically indented when amount is entered. Do not indent manually.)