Martinez Company uses a special payroll account to pay employees. The gross amount of the payroll this week is $5,500; the net amount is $4,750. 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. Journal Entry Date Accounts PR Dr. Cr. 4,750 Cash - Payroll Checking Cash - Regular Checking 4,750 Journalize the distribution of paychecks to the employees. Journal Entry Date Accounts PR Dr. Cr