please explain calculation

Amy's regular hourly wage rate is $22, and she receives an hourly rate of $33 for work in excess of 40 hours. During a January pay period, Amy works 46 hours. Amy's federal income tax withholding is $94, and she has no voluntary deductions. Prepare the employer's journal entry to record payroli taxes for the period. Ignore unemployment taxes. Assume the FICA tax rate is 7.65\%. (Credit account titles are outomatically indented when amount is entered. Do not indent manually. Round the answers to 2 decimal places, e.g. 15.25.)