At Wildhorse Manufacturing the estimated gross payroll total for all employees this year is $866,000. The job classifications and their estimated payroll are as follows: administrative staff $150,000, warehouse staff $224,000, and manufacturing staff $492,000. The premium rate for administrative staff is 0.2%, warehouse staff 1.4%, and manufacturing staff 3.8%. Actual payroll is $879,000 The job classifications and their actual payroll are as follows: administrative staff $148,000, warehouse staff $229,000, and manufacturing staff, $502,000. (b) 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 To artist Workers' Compensation Insurance)