need help with bottom row where it is red

Betsy Strand's regular hourly wage rate is $16, and she receives an hourly rate of $24 for workin excess of 40 hours. During a January pay period, Betsy works 4 ? hours. Betsy's federal income tax withholding is $95, and she has no voluntary deductions. Assume that the FICAtax rate is 7,65% Prepare the employer's journal entrios to record (a) Betsy/5 poy for the period and (b) the poyment of Betsy's wages: Use Jantiary 15 for the end of the pay period and the poyment date. (Round answers to 2 decimal ploces, es. 15.25, Credit account titer are autamatically Indented when amount is entered. Do not indent manuailyd