At Ivanhoe's Totally Tapas restaurant the estimated gross payroll total for all employees this year is 5729,000. The job classifications and their estimated payroll are as follows:office staff 581,000 and restaurant staff $648,000. The premium rate for office staff is 0.2% and the premium rate for restaurant staffis 1.5%. Actual payroll is 5711,000. The job classifications and their atual payroll are as follows:office staff $81,000 and restaurant staff $630,000 Prepare the journal entry for the payment of Ivanhoe's Totally Tapas workers compensation premium. (Credit account titles are automatically indented when the amount is entered. Do noindent manually Account Tities and Explanation Debit Credit eTextbook and Media List of Accounts Prepare the adjusting entry required at year-end. (Credit accounttiles are automatically indented when the amounts o not indent manual Account Titles and Explanation Debit Credit eTextbook and Media List of Accounts O acer o o * 222 0