Sharon Strand'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. Sharon works 46 hours. Sharon's federal income tax withholding is $92.00 and she has no voluntary deductions. Assume that the FICA tax rate is 7.65% Prepare the employer's journal entries to record(a) Sharon's pay for the period and (b) the payment of Sharon's wages. Use January 15 for the end of the pay period and the payment date. (Round answers to 2 decimal places 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 th Jan 15