At Wildhorse's Totally Tapas restaurant, the estimated gross payroll total for all employees this year is $823,500. The job classifications and their estimated payroll are as follows: office staff $91,500 and restaurant staff $732,000. The premium rate for office staff is 0.2%, and the premium rate for restaurant staff is 1.5%. Actual payroll is $798.500. The job classifications and their actual payroll are as follows: office staff $91,500 and restaurant staff $707,000. Prepare the journal entry for the payment of Wildhorse'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 reqkired at year-end. (Credit account titles are outomatically indented when the amount is entered. Do not indent manually) Determine if Wildhorse's will either receive a credit for overpaid premium or pay an additional premium. Determine if Wildhorse's will either receive a credit for overpaid premium or pay an additional premium