Sunland 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, Sunland works 50 hours. Sunlands federal income tax withholding is $94, 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) Sunlands pay for the period and (b) the payment of Sunlands wages. Use January 15 for the end of the pay period and the payment date.

No. Date Account Titles and Explanation Debit Credit

(a) Jan. 15 (should be 4 parts)

(b) Jan. 15 (should be 2 parts)