Gallo Company uses a special payroll account to pay employees. The gross amount of the payroll this week is $5,000; the net amount is $4,100. Journalize the transfer of funds to the payroll account and the distribution of paychecks to the employees. (Record debits first, then credits. Exclude explanations from journal entries.) Journalize the transfer of funds to the payroll account. Date Journal Entry Accounts PR Dr. Cr.