Susan Strand's 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, Susan works 47 hours. Susan'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) Susan's pay for the period and (b) the payment of Susan's 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.) No. Date Account Titles and Explanation Debit Credit (a) Jan. 15 Salaries and Wages Expense (b) Salaries and Wages Payable Federal Income Taxes Payable FICA Taxes Payable Jan. Income Taxes Payable 15 Payroll Tax Expense 808 92 716 92 61 153