Swifty Corbin's regular hourly wage rate is $$20,$ and she receives an hourly rate of $$30$ for work in excess of $40$ hours. During a January pay period, Swifty works $43$ hours. Swifty's federal income tax withholding is $$98,$ and she has no voluntary deductions. The $7\mathrm{.}65\%$ FICA tax rate consists of the Social Security tax rate of $6\mathrm{.}2\%$ on salaries and wages up to $$128,400$ and the Medicare tax rate of $1\mathrm{.}45\%$ on all salaries and wages.

Prepare the journal entries to record $($a$)$ Swifty's pay for the period and $($b$)$ the payment of Swifty'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, e$.$g$.15\mathrm{.}25.$ Credit account titles are automatically indented when amount is entered. Do not indent manually.$)$

$\backslash$table$[[$No$.,$Date,Account Titles and Explanation,Debit,Credit$],[($a$),$Jan. $15,,,]]$