Ice Berg Wonders has projected the following salary expense for each category of employee for the calendar year: Tour Guides - $375,000; General Workers - $286,000 and Management - $150,000. The worker's compensation rates are $2.45; $1.55 and $1.25 respectively. The actual salary expenses turned out to be as follows: Tour Guides - $425,000; General Workers - $300,000 and Management - $160,000. Complete the appropriate tables and answer the questions. Paragraph B I UV b! cao + Table A: Employee Group Number of $100 Estimated Gross Annual Payroll Rate Per $100 of Payroll Total Estimated Premium Prepare the journal entry to pay the estimated premium to WorkplaceNL. Date Accounts Debit Credit Table B: Number of $100 Employee Group Actual Gross Annual Payroll Rate Per $100 of Payroll Total Actual Premium Will Iceberg Wonders receive a refund or will it have to pay an added premium? State the amount of the refund or premium. Show any required calculations. Ice Berg Wonders has projected the following salary expense for each category of employee for the calendar year: Tour Guides - $375,000; General Workers - $286,000 and Management - $150,000. The worker's compensation rates are $2.45; $1.55 and $1.25 respectively. The actual salary expenses turned out to be as follows: Tour Guides - $425,000; General Workers - $300,000 and Management - $160,000. Complete the appropriate tables and answer the questions. Paragraph B I UV b! cao + Table A: Employee Group Number of $100 Estimated Gross Annual Payroll Rate Per $100 of Payroll Total Estimated Premium Prepare the journal entry to pay the estimated premium to WorkplaceNL. Date Accounts Debit Credit Table B: Number of $100 Employee Group Actual Gross Annual Payroll Rate Per $100 of Payroll Total Actual Premium Will Iceberg Wonders receive a refund or will it have to pay an added premium? State the amount of the refund or premium. Show any required calculations