Sharon Corbins regular hourly wage rate is $16, and she receives an hourly rate of $24 for work in excess of 40 hours. During a January pay period, Sharon works 50 hours. Sharons federal income tax withholding is $98, she has no voluntary deductions, and the FICA tax rate is 7.65%. Use January 15 for the end of the pay period and the payment date. Prepare the journal entries to record (a) Sharons pay for the period and (b) the payment of Sharons wages. (Round Intermediate calculation and final answers to 2 decimal places, e.g. 15.25. Credit account titles are automatically indented when amount is entered. Do not indent manually.)

No.	Date	Account Titles and Explanation	Debit	Credit
(a)	Jan. 15	enter an account title for the journal entry on January 15	enter a debit amount	enter a credit amount
		enter an account title for the journal entry on January 15	enter a debit amount	enter a credit amount
		enter an account title for the journal entry on January 15	enter a debit amount	enter a credit amount
		enter an account title for the journal entry on January 15	enter a debit amount	enter a credit amount
(b)	Jan. 15	enter an account title for the journal entry on January 15	enter a debit amount	enter a credit amount
		enter an account title for the journal entry on January 15	enter a debit amount	enter a credit amount