Sylvia's regular hourly wage rate is $14, and she receives an hourly rate of $21for work in excess of40hours. During a January pay period, Sylvia works45hours. Sylvia's federal income tax withholding is $94, and she has no voluntary deductions.

Prepare the employer's journal entry to record payroll taxes for the period. Ignore unemployment taxes.(Credit account titles are automatically indented when amount is entered. Do not indent manually. Assume FICA rate of 7.65%. Round the answers to 2 decimal places, e.g. 15.25.)