Cooper Inc pays its employees an annual bonus equal to 3% of the prior year's Net Income Cooper estimates Net Income for 2025 will be $1,000,000. What is Cooper's estimated Bonus Expense for 2025? Prepare the journal entry to record estimated Bonus Expense for the year. DR: CR: Cooper's actual Net Income for 2025 was $1,200,000. How much will Cooper actually pay in bonuses related to 2025? Prepare the journal entry to record the payment of the bonus. DR: CR: Prepare the journal entry to true up the Bonus Payable account. DR: CR