At Blossom Manufacturing, the estimated gross payroll total for all employees this year is $1,070,000. The job classifications and their estimated payroll are as follows: administrative staff $186,000, warehouse staff $272,000, and manufacturing staff $612,000. The premium rate for administrative staff is 0.2%, warehouse staff 1.4%, and manufacturing staff 3.8%. Actual payroll is $1,083,000. The job classifications and their actual payroll are as follows: administrative staff $184,000, warehouse staff $277,000, and manufacturing staff, $622,000. (a) Your answer is partially correct. Prepare the journal entry for the payment of workers' compensation premium. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Prepaid Insurance-Workers' Compensation Cash Fly record navment of workers' compensation insurance nremium) Debit Credit