Your assistant has just completed a rough draft of Form 941, shown on pages 3-72 and 3-73, for the quarter ending March 31, 20--. As the supervisor and authorized signer, you are auditing the form before it is mailed to ensure its accuracy.
Four of the company’s general ledger accounts are shown on the following two pages. The company’s 17 employees are paid on the 15th and last day of each month. The company is a semiweekly depositor. Indicate any changes that should be made on the form before it is signed, dated, and mailed.

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Account No. 214 FICA TAXES PAYABLE-OASDI Balance Debit Credit Debit Credit Date 20-- Jan. 15 773.94 773.94 15 773.96 1,547.90 19 1,547.90 843.78 31 843.78 1,687.56 31 843.78 Feb. 1,687.56 2 15 833.74 833.74 1,667.46 15 833.72 22 1,667.46 803.79 28 803.79 28 803.79 1,607.58 Mar. 1,607.58 786.73 786.73 15 15 786.72 1,573.45 20 1,573.45 787.87 31 787.87 31 787.88 1,575.75 Apг. 1,575.75 FICA TAXES PAYABLE–HI Account No. 215 Balance Debit Credit Debit Credit Date 20-- Jan. 15 181.01 181.01 15 19 181.01 362.02 362.02 197.32 197.32 31 197.34 394.66 Feb. 2. 394.66 15 15 22 194.98 194.98 194.98 389.96 389.96 28 187.98 187.98 28 187.98 375.96 Mar. 3 375.96 15 183.99 183.99 368.00 15 184.01 20 368.00 31 184.24 184.24 31 184.26 368.50 Apr. 368.50 EMPLOYEES FEDERAL INCOME TAX PAYABLE Account No. 216 Balance Date Debit Credit Debit Credit 20-- Jan. 15 1,980.00 1,980.00 19 1,980.00 31 2,217.00 2,217.00 Feb. 2 2,217.00 15 2,016.00 2,016.00 22 2,016.00 28 2,007.00 2,007.00 Mar. 3 2,007.00 15 1,970.00 1,970.00 20 1,970.00 31 1,887.00 1,887.00 Аpг. 5 1,887.00 WAGES AND SALARIES Account No. 511 Balance Date Debit Credit Debit Credit 20-- Jan. 15 12,483.16 13,609.40 13,447.13 12,964.43 12,689.02 12,707.69 12,483.16 26,092.56 39,539.69 52,504.12 65,193.14 77,900.83 31 Feb. 15 28 Mar. 15 31