Linda Strand's regular hourly wage rate is $20, and she receives an hourly rate of $30 for work in excess of 40 hours. During a january pay period. Linda works 46 hours. Linda's federal income tax withholding is $97, and she has no voluntary deductions. Assume that the FICA tax rate is 7.65% Prepare the employer's journal entry to record payroll taxes for the period. Ignore unemployment taxes. (Round answers to 2 decimal places, es 15.15. Credit account titles are automatically indented when amount is entered. Do not indent manually) Date Account Titles and Explanation Debit Credit Jan. 15