Sunland Corbin's regular hourly wage rate is $58, and she receives an hourly rate of $87 for work in excess of 40 hours. During a January pay period, Sunland works 43 hours. Sunland's federal income tax withholding is $94, and she has no voluntary deductions The 7.65% FICA tax rate consists of the Social Security tax rate of 6.2% on salaries and wages up to $128.400 and the Medicare tax rate of 1.45% on all salaries and wages. Prepare the journal entries to record (a) Sunland's pay for the period and (b) the payment of Sunland's wages. Use January 15 for the end of the pay period and the payment date. (Round Intermediate calculation and final answers to 2 decimal places, eg 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 Salaries and Wages Expense 6061 Federal Income Taxes Payable 94 FICA Taxes Payable 463.66 Salaries and Wages Payable 5503.34 (b) Jan. 15 Salaries and Wages Payable 5503.34 Cash 5503.34