Caro Compeny uses a special payroll acoount to pay employees. The gross agount of the payrol this week is $5,960; the net amount is $5.235. Joumatze the transler of tundi to the payrol aceoun and the distribution of paychecks to the employees. (Recoed debits first, then crodits. Exclude explanations trom joumal entries.) Journalize the transfer of funds to the payrol account