On Docember 31, Spirt Compary estirates that it will pay its employees a 6% bonus co net income after deducting the bonus. The company reports net income of $30,000 before the calculation of the bonus. The benus will be paid on January 15 of the next year. Read the tequiroments. (Record debits frat, then credas. Round all amounts to the nearest cent. Select the explanation on the lest line of the joumat ontry table) Requirement 1. Joumalize the December 31 transaction for Spint: Requirements 1. Joumaize the December 31 transaction for Spirit 2. Joumake the payment of the bonus on January 15