Sylvia'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, Sylvia works 50 hours. Sylvia's federal income tax withholding is $98, 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 7.65\%. (Round your answers to 2 decimal places, es. 15.25. Credit account titles are outomatically indented when amount is entered. Do not indent monualhy. If no entry is required, select "No Entry" for the occount tittes and enter O for the amounts)