For the year ended December 31, Lopez Company implements an employee bonus program based on company net income, which the employees share equally. Lopez's bonus expense is computed as $14,563. 1. \& 2. Prepare the journal entries at December 31 to record the bonus due and later on January 19 to record payment of the bonus to employees. Journal entry worksheet Record the bonus due to the employees at Decernber 31. Nole: fnter debits before aredas