Lisa Corbin'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, Lisa works $44$ hours. Lisa's federal income tax withholding is $$96,$ she has no voluntary deductions, and the FICA tax rate is $7\mathrm{.}65\%.$

$($a$)$

Prepare the journal entry to record Lisa's pay for the period. Use January $15$ for the end of the pay period and the payment date. $($Credit account titles are automatically indented when the aroount is entered. Do not indent manually. Round answers to $2$ decimal places, eg$.50\mathrm{.}25.$ List all debit entries before credit entries.$)$

Date

Account Titles and Explanation

Debit

Credit

Jan. $15$ Salaries and Wages Expense

Salaries and Wages Payable

Federal Income Taxes Payable

FICA Taxes Payable