CES Brief Exercise 10-07 Your answer is partially correct. Try again. Tammy'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, Tammy works 46 hours. Tammy's federal income tax withholding is $97, 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.) Date Account Titles and Explanation Debit Credit Jan. 15 Salaries and Wages Payable 808.03 Cash 808.03 S Click if you would like to Show Work for this question: Open Show Work