At Cullumber's Totally Tapas restaurant, the estimated gross payroll total for all employees this year is $715,500. The job classifications and their estimated payroll are as follows: office staff $79,500 and restaurant staff $636,000, The premium rate for office staff is 0.2%, and the premium rate for restaurant staff is 1.5%. Actual payroll is $698,500. The jab classifications and their actual payrollare as followsioffice staff $79,500 and restaurant staff $619,000. Prepare the journal entry for the payment of Cullumber's Totally Tapas workers' compensation premium. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Prepare the adjusting entry required at year-end. (Credit account titles ore automatically indented when the amount is entered. Do not indent manually.) eTextbook and Media List of Accounts Determine if Cullumber's will either receive a credit for owerpaid premium or pay an additional premlum