Current Attempt in Progress At Cullumber Manufacturing, the estimated gross payroll total for all employees this year is $917,000. The job classifications and their estimated payroll are as follows: administrative staff $159,000, warehouse staff $236,000, and manufacturing staff $522,000. The premium rate for administrative staff is 0.2%, warehouse staff 1.4%, and manufacturing staff 3.8%. Actual payroll is $930,000. The job classifications and their actual payroll are as follows: administrative staff $157,000, warehouse staff $241,000, and manufacturing staff, $532,000. (a) Your answer is correct. Prepare the journal entry for the payment of workers' compensation premium. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Precalence Wom Debit Credit SUPPORT 23418 Your answer is correct Prepare the journal entry for the payment of workers' compensation premium. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Prepaid Imurance Workers' Compensation Cash (To record payment of workers' compensation insurance premium) eTextbook and Media List of Accounts Debit 23458 Credit 23458 Attempts: 2 of 10 used i SUPPORT Prepare the adjusting entry required at year-end. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Workers Compensation Insurance Expense Prepaid Insurance-Workers' Compensation Workers Compensation Insurance Payable (To adjust Workers' Compensation Insurance) eTextbook and Media List of Accounts Debit Credit 23458 SUPP