Sandra 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, Sandra works $50$ hours. Sandra's federal income tax withholding is $$98,$ she has no voluntary deductions, and the

FICA tax rate is $7\mathrm{.}65\%.$ Use January $15$ for the end of the pay period and the payment date.

Prepare the journal entries to record $($a$)$ Sandra's pay for the period and $($b$)$ the payment of Sandra's wages. $($Round Intermediate

calculation and final answers to $2$ decimal places, e$.$g$.15\mathrm{.}25.$ Credit account titles are automatically indented when amount is entered. Do not

indent manually.$)$