Sylvia'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, Sylvia works $50$ hours. Sylvia's federal income tax withholding is $$95,$ and she has no voluntary deductions. Use January $15$ for the end of the pay period and the payment date.

Prepare the employer's journal entries to record $($a$)$ Sylvia's pay for the period and $($b$)$ the payment of Sylvia's wages. Assume that the FICA tax rate is $7\mathrm{.}65\%.($Round your answers to $2$ decimal places, eg$.15\mathrm{.}25.$ 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

Federal Income Taxes Payable

FICA Taxes Payable

Salaries and Wages Payable

$($b$)$ Jan. $15$ Salaries and Wages Payable