Compute and record workers' compensation insurance premiums for Perez Manufacturing as follows: 1. The firm estimates that its office employees will earn $59,000 next year and its factory employees will earn $188,000. The firm pays the following rates for workers' compensation insurance: $0.40 per $100 of wages for the office employees and $4.10 per $100 of wages for the factory employees. Compute the estimated premiums for 201, In the general journal, record the payment of the estimated premium. Date the entry as January 12,201. 2. On January 3,202, an audit of the firm's payroll records for 201 showed that the firm had actually paid wages of $61,000 to its office employees and $191,000 to its factory employees. Compute the actual premium for the year and the balance due to the insurance company or the credit due to the firm. In the general Journal, record the entry to adjust the Workers' Compensation Insurance Expense as of the end of 201. Date the entry December 31, 20X1. Complete this question by entering your answers in the tabs below. Compute the estimated premiums for 201. Record the payment of the estimated premium. Date the entry January 12,201. Journal entry worksheet Record the payment of the estimated premium. Note: Enter debits before credits. Complete this question by entering your answers in the tabs below. 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