At Crane's Totally Tapas restaurant, the estimated gross payroll total for all employees this year is $702,000. The job classifications and their estimated payroll are as follows office staff $78,000 and restaurant staff $624,000. The premium rate for office staffis 0.2%, and the premium rate for restaurant staffis 1.5%. Actual payroll is $686,000. The job classifications and their actual payroll are as follows: office staff $78,000 and restaurant staff $608.000. Prepare the journal entry for the payment of Crane's Totally Tapas workers' compensation premium. (Credit account tities are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit eTextbook and Media List of Accounts Prepare the adjusting entry required at year-end. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit eTextbook and Media List of Accounts Determine if Crane's will either receive a credit for overpaid premium or pay an additional premium. $