Maria Strands 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, Maria works 46 hours. Marias federal income tax withholding is $87, and she has no voluntary deductions. Assume that the FICA tax rate is 7.65%. Prepare the employers journal entry to record payroll taxes for the period. Ignore unemployment taxes. (Round answers to 2 decimal places, e.g. 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	enter an account title to record payroll taxes on January 15	enter a debit amount	enter a credit amount
	enter an account title to record payroll taxes on January 15	enter a debit amount	enter a credit amount

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