Amy Strand's regular hourly wage rate is $$12,$ and she receives an hourly rate of $$18$ for work in excess of $40$ hours. During a January

pay period, Amy works $46$ hours. Amy's federal income tax withholding is $$86,$ and she has no other deductions.

Prepare a tabular summary for Amy's employer to record $($a$)$ Amy's pay for the period and $($b$)$ the payment of Amy's wages. Use

January $15$ for the end of the pay period and the payment date. Assume that the FICA tax rate is $7\mathrm{.}65\%.($Round answers to $2$ decimal

places, e$.$g$.15\mathrm{.}25.$ If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign $($or parentheses$)$ in front of

the amount entered for the particular Asset, Liability or Equity item that was reduced.$)$