In Oregon, employers who are covered by the state workers' compensation law withhold employee contributions from the wages of covered employees for the workers' benefit fund at the rate of $1\mathrm{.}1$c$/$ for each hour or part of an hour that the worker is employed. Every covered employer is also assessed $1\mathrm{.}1$c $/$ per hour for each worker employed for each hour or part of an hourThe employer $-$employee contributions for workerscompensation are collected monthly, quarterly $,$ or annually by the employer's insurance carrier, according to a schedule agreed upon by the employer and the carrier. The insurance carrier remits the contributions to the state's Workers' Compensa tion Department $.$ Cortez Company, a covered employer in Oregon $,$ turns over the employer$-$employee workerscompensation contributions to its insurance carrier by the $15$th of each month for the preceding month. During the month of July, the number of full$-$time employee $-$hours worked by the company's employees was $8,270$the number of part$-$ time employee $-$hours was $1,950.$

a$.$ The amount the company should have withheld from its full$-$ and part$-$time employees during the month of July for workers compensation insurance is$\_\_\_$

B$.$

The title you would give to the general ledger liability account to which the amount withheld from the employeesearnings would be credited is:

C$.$Journalize the entry on July $31$ to record the employer's liability for workerscompensation insurance for the

month.

D$.$ Journalize the entry on August $15$ to record payment to the insurance carrier of the amount witheld from the employees' earnings for workers compensation insurance and the amount of the employers liability JOURNAL