Susan Brauns 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, Susan works 45 hours. Susans federal income tax withholding is $89, and she has no voluntary deductions. Assume that the FICA tax rate is 7.65%.

Prepare the employers journal entries to record (a) Susans pay for the period and (b) the payment of Susans wages. Use January 15 for the end of the pay period and the payment date. (Round answers to 2 decimal places, e.g. 15.25. Credit account titles are automatically indented when amount is entered. Do not indent manually.)