Sunland's Rentals provides workers' compensation insurance for its employees. The estimated premium for this year is $8,352. The actual premium determined at the end of the year is $8,526. Prepare the journal entry for the payment of workers' compensation premium. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit (To record payment of workers' compensation insurance premium) e Textbook and Media List of Accounts Prepare the adjusting entry required at year-end. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit (To adjust Workers' Compensation Insurance) e Textbook and Media List of Accounts Determine if the company will either receive a credit for overpaid premium or pay an additional premium $ $