Compute and record workers' compensation insurance premiums for Perez Manufacturing as follows: 1. The firm estimates that its office employees will earn $46,000 next year and its factory employees will earn $162,000. The firm pays the following rates for workers' compensation insurance: $0.40 per $100 of wages for the office employees and $3.50 per $100 of wages for the factory employees. Compute the estimated premiums for 201. In a general joumal, record the payment of the estimated premium Date the entry as January 12, 20x1 2. On January 3,202, an audit of the firm's payroll fecords for 201 showed that the firm had actually paid wage of $48,000 to its olfice employees and $165,000 to its factory employees. Compute the actual premium for the year and the balance due the insurance company or the credit due the firm. In the general journal, record the entry to adjust the Workers' Compensation Insurance Expense as of the end of 20X1. Date the entry as December 31,201. Complete this question by entering your answers in the tabs below. Compute the estimated premiums for 201. Journal entry worksheet Record the payment of the estimated premium. Note: Enter debits before credits. Compute the actual premium for the year and the balance due to the insurance company or the credit due to the firm. Note: Enter all answers as positive values. Journal entry worksheet Record entry to adjust workers compensation insurance expense. Note: Enter debits before credits