HAON Brief Exercise 10-06 Bethany's regular hourly wage rate is $18, and she receives an hourly rate of $27 for work in excess of 40 hours. During a January pay period, Bethany works 50 hours. Bethany'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 journal entries to record(a) Bethany's pay for the period and (b) the payment of Bethany's wages. (Assume FICA rate of 7.6596. Round your answers to 2 decimal places, e.g. 15.25. Credit account titles are automatically indented when amount is entered. Do not indent manually) No. Date Account Titles and Explanation Debit Credit (a) Jan. 15 Salaries and Wages Expense 990 Federal Income Tasces Payable FICA Txes Payable 7373 Salaries and Wages Payable (b) Jan 15 Salaries and Wages Payable Cash