A payroll summary for Cortez Consulting Company, owned by Coni Cortez, for the quarter ending June $30,20$X$1,$ appears below. The firm made the required tax deposits as follows:

a$.$ For April taxes, paid on May $15.$

b$.$ For May taxes, paid on June $17.$

$\backslash$table$[[\backslash$table$[[$Date Wages$],[$Paid$]],$Total Earnings,$\backslash$table$[[$Social$],[$Tax D$]],\backslash$table$[[$Security$],[$Deducted$]],\backslash$table$[[$Medicare Tax$],[$Deducted$]],\backslash$table$[[$Income Tax$],[$Withheld$]]],[$April $8,$$$2,262\mathrm{.}00,$$$,140\mathrm{.}24,$$$32\mathrm{.}80,$$$224\mathrm{.}00$

$1$ On july $15$ the firm issued a check to deposit the federal income tax withheld and the IFCA tax $($both employee and employer shares for the third month $-$ June$)$

$2-$ complete form $941$ in accordance with the discussions in this chapter Use a $12\mathrm{.}4$ percent social security rate and a $2\mathrm{.}9$ percent medicare rate in computations Use the following address for the company: $2300$ east ocean blvd$,$ long beach, ca $90802$ Use $75-4444444$ as the employer identification number Date the return july $31,20$x$1$ The company phone number is $562-709-3654$ Analyze$-$ what is the balance of the employee income tax payable account at july $15?$