Suppose that, the budgeted bonus payments in a company are $600\mathrm{.}000$ TL as of the beginning of the year. The company pays a bonus of $570\mathrm{.}000$ TL on May $1.$ Assuming that this is the only bonus payment in the given year and the deviation from the budgeted amount is negligible, what would be the journal entry as of Dec $31$ if the company prepares the financial statements annually?