Current Attempt in Progress

At Crane Manufacturing, the estimated gross payroll total for all employees this year is $$900,000.$ The job classifications and their estimated payroll are as follows: administrative staff $$156,000,$ warehouse staff $$232,000,$ and manufacturing staff $$512,000.$ The premium rate for administrative staff is $0\mathrm{.}2\%,$ warehouse staff $1\mathrm{.}4\%,$ and manufacturing staff $3\mathrm{.}8\%.$ Actual payroll is $$913,000.$ The job classifications and their actual payroll are as follows: administrative staff $$154,000,$ warehouse staff $$237,000,$ and manufacturing staff, $$522,000.$

$($a$).$

$($b$)$

Prepare the adjusting entry required at year$-$end. $($Credit account titles are auto indented when the amount is entered. Do not indent manually.$)$