Applici eBook 2. Assume that Specialty Manufacturing's actual payroll for the year is $428,500. Calculate the total insurance premium owed. 857 Feedback Check My Work Correct MindTap Cengage Learning Prepare a journal entry as of December 31, 20, to record the adjustment for the underpayment. The actual payment of the additional premium will take place in January of the next year. If an amount box does not require an entry, leave it blank. Page: DOC. POST. DATE ACCOUNT TITLE DEBIT NO. REF. CREDIT 2 3 1 20- Dec. 31 Workers compensation insurance voense Workers' compensation insurance payable 1 857 X 2 3 Feedback Check My Work co