8A-5: Mocha company has four employees and each employee earned $50,000 for the calendar tax year. Using a blank form 940 complete Part 2 lines 3-8, to answer the following questions:

Total annual payroll for the year?

Payments made in excess of $7,000 FUTA limit?

Total FUTA liability before any adjustments?

8A-6: Lauren Grocery Store made the following Form 941 payroll tax deposits during the look-back period of July 1, 201A through June 30, 201B

Quarter Ended Amount Paid in 941 Taxes

September 30, 201A $15,781.57

December 31, 201A 13,894.72

March 31, 201B 13,601.11

June 30, 201B 14,019.42

Should Lauren's Grocery Store make Form 941 tax deposits monthly or semiweekly for 201C?