Estimate the Annual Advance Premium for Workers' Compensation Insurance,and Record

Essay

Estimate the annual advance premium for workers' compensation insurance,and record it in general journal form using the following data:
$$\begin{array} { l l l } \text { Departiment } & { \text { Estimated Pyroll }} &{\text { Frte Ier \$100 } } \\\text { Office } & \$ 15,000 & \$ 0.24 \\\text { Dietary } & 10,000 & 0.31 \\\text { Nurging } & 135,010 & 3.00\end{array}$$