At Crane manufacturing the estimated gross payrolll total for all employees. This year is $$900,000.$ The job classifications in their estimated payrolll are as follows administrative staff $$156,000$ warehouse staff $$232,000$ in manufacturing staff $$512,000$ the premium rate for administrative staff is $0\mathrm{.}2\%$ warehouse staff $1\mathrm{.}4\%$ in manufacturing staff $3\mathrm{.}8\%$ actual payroll is $$913,000.$ The job classifications in their actual payroll are as follows administrative staff $$154,000$ warehouse staff $$237,000$ in manufacturing stuff $$522,000.$ Prepare the adjusting entry required at year end