Patricia Strand's regular hourly wage rate is $22. and she receives an hourly rate of 533 for work in excess of 40 hours. During a January pay period, Patricia works 48 hours, Patricia's federal income tax withholding is $95.00 and she has na voluntary deductions. Assume that the FICA tax rate is 7.65%. Prepare the employer's journal entries to record (aj Patricia's pay for the period and (b) the payment of Patricia's wages. Use January 15 for the end of the pay period and the ptyment date (Round answers to 2 decimal places, eg. 15.25. Credit account titles are automatically indented when amount is entered. Do not indent manually) Account Titles and Explanation Debit Credit Jan. 15 No. Date JL 15 Sandra Strand's regular hourly wage rate is $18, and she receives an hourly rate of S27 for work in excess of 40 hours. During a January pay period, Sandra works 46 hours Sandra's federal income tax withholding is $91, and she has no voluntary deductions, Assume that the FICA tax rate is 7.65% Prepare the employer's journal entry to record payroll taxes for the period. Ignore unemployment taxes. [Round answers to 2 decimal places, c8 15.15. Credit account titles are automatically indented when amount is entered. Do not Indent manually) Date Account Titles and explanation Debit Credit