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Columbia industries estimated that its total payroll for the coming year would be $365,000. The workers' compensation insurance premium rate is 0.2%6. Required: 1. Caiculate the estimated workers' compensation insurance promium and prepare the joumar entry for the paymont as of January 2 , 20-- 2. Assume that Columbia Industries' actual payral for the year is $370,000. Calculate the total insurance premium owed and prepare a joumal entry as of December 31, 20-. to record the adjustment for the underpayment. The actual payment of the additional premicm wir take place in Jenuary ot the next year