Prepare a journal entry on April 30 to accrue Martinez's employer payroll costs. Assume that Martinez is assessed workers' compensation premiums at a rate of 1% per month and accrues for vacation pay at a rate of 4% per month. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries. Round answers to 0 decimal places, e.g. 5,276.) Date Account Titles Apr. 30 Debit Credit