Trief Fxercise 10-06 Elze's regular hourly wage rate is $8, and she receives an hourly rate of $12 for work in excess of 40 hours. During a January pay period, Elize works 45 hours. The's federal income tax withholding is $94, and she has no voluntary deductions. Use January 15 for the end of the pay period and the payment date Prepare the journal entries to record (a) Ele's pay for the period and (b) the payment of Ele's wages. (Assume FIA rate of 2.651. Round your answers to decimal places, s. 15.25 Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Date Account Titles and Explanation Debut Credit (a) Jan 15 Salaries and Wages Expense 350 Federal Income Taxes Payable FICA Taxes Payable Salaries and Wages Payable (b) Jan. 15 salaries and Wages Payable Cash