anchor.diff:        <% @finder.get_ym_range.each do |ym| %>
           <td class="center"><%= to_amount(@pd[ym].base_salary) %></td>
         <% end %>
  -      <td><%= to_amount(@pd["b1"].base_salary) %></td>
  -      <td><%= to_amount(@pd["b2"].base_salary) %></td>
  -      <td class="right"><%= to_amount(@pd[:sum].base_salary) %></td>
  +      <td class="text-center"><%= to_amount(@pd["b1"].base_salary) %></td>
  +      <td class="text-center"><%= to_amount(@pd["b2"].base_salary) %></td>
  +      <td class="text-right"><%= to_amount(@pd[:sum].base_salary) %></td>
       </tr>
       <tr>
         <td colspan="2">所定時間外割増賃金</td>
  
positive.code:     <tr>
        <td colspan="2">経費精算</td>
        <% @finder.get_ym_range.each do |ym| %>
          <td align="center"><%= to_amount(@pd[ym].accrued_liability) %></td>
        <% end %>
        <td><%= to_amount(@pd["b1"].accrued_liability) %></td>
        <td><%= to_amount(@pd["b2"].accrued_liability) %></td>
        <td align="right"><%= to_amount(@pd[:sum].accrued_liability) %></td>
      </tr>
      <tr>
        <td colspan="2">差引合計額</td>
        <% @finder.get_ym_range.each do |ym| %>
          <td align="center"><%= to_amount(@pd[ym].after_deduction + @pd[ym].accrued_liability) %></td>
        <% end %>
        <td><%= to_amount(@pd["b1"].after_deduction) %></td>
        <td><%= to_amount(@pd["b2"].after_deduction) %></td>
        <td align="right"><%= to_amount(@pd[:sum].after_deduction + @pd[:sum].accrued_liability) %></td>
      </tr>
      <tr>
        <td colspan="2">支給日</td>
        <% @finder.get_ym_range.each do |ym| %>
        <td align="center">
          <% if @pd[ym].persisted? and @pd[ym].pay_journal %>
            <%= link_to @pd[ym].pay_day.strftime('%m月%d日'), journal_path(@pd[ym].pay_journal.id), remote: true %>
          <% end %>
  
negative.code:       <% end %>
        <td></td>
        <td></td>
        <td class="text-right"><%= to_amount(@pd[:sum].extra_pay) %></td>
      </tr>
      <tr>
        <td rowspan="3">手当</td>
  