anchor.diff:          <% payrolls.each do |p| %>
             <% if p.is_bonus? and p.ym == finder.ym_range[11] %>
               <%
  -              total_health_insurance_by_ym[finder.ym_range[11]] += p.journaled_health_insurance_company
  -              total_welfare_pension_by_ym[finder.ym_range[11]] += p.journaled_welfare_pension_company
  +              total_health_insurance_by_bonus[:bonus_2] += p.journaled_health_insurance_company
  +              total_welfare_pension_by_bonus[:bonus_2] += p.journaled_welfare_pension_company
               %>
               <td class="text-center"><%= to_amount(p.journaled_health_insurance_company) %></td>
               <td class="text-center"><%= to_amount(p.journaled_welfare_pension_company) %></td>
  
positive.code:   <%
      total_health_insurance_by_ym = finder.ym_range.map{|ym| [ym, 0] }.to_h
      total_welfare_pension_by_ym = finder.ym_range.map{|ym| [ym, 0] }.to_h
    %>
    <tbody>
      <% @payrolls_by_employee.each do |employee, payrolls| %>
  
negative.code:         <% payrolls.each do |p| %>
            <% if p.is_bonus? and p.ym == finder.ym_range[5] %>
              <%
                total_health_insurance_by_bonus[:bonus_1] += p.journaled_health_insurance_company
                total_welfare_pension_by_bonus[:bonus_1] += p.journaled_welfare_pension_company
              %>
              <td class="text-center"><%= to_amount(p.journaled_health_insurance_company) %></td>
              <td class="text-center"><%= to_amount(p.journaled_welfare_pension_company) %></td>
  