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 765% 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, es 15.25. Credit account titles are automatically indented when amount is entered. Do not indent manually) Debit Credit No. Date Account Titles and Explanation (a) Jan 15 Salaries and Wages Expense 6061 Federal Income Tanes Payable 94 FICATs Payable 46366 Salaries and Wes Payable 550334 (b) Jan 15 Stories and Wages Pable 550334 Cash 5503 34