As the accountant for Jensen Moving Company, you are preparing the company's annual return, Form 940 and Schedule A. Use the following information to complete Form 940 and Schedule A.

The net FUTA tax liability for each quarter of 20-- was as follows: 1st, $218.50; 2nd, $109.30; 3rd, $102.20; and 4th, $53.12 plus the credit reduction.

Since the net FUTA tax liability did not exceed $500 until the 4th quarter, the company was required to make its first deposit of FUTA taxes on January 31 of the next year. Assume that the electronic payment was made on time.

a. One of the employees performs all of his duties in another state-Arizona.

b. Total payments made to employees during calendar year 20--:

California	$101,920
Arizona	19,270
Total	$121,190

c. Employer contributions in California into employees' 401(k) retirement plan: $3,480.

d. Payments made to employees in excess of $7,000: $37,190 ($12,270 from Arizona and $24,920 from California).

e. Form is to be signed by Mickey Vixon, Vice President, and dated 1/31/--.

f. Phone number(219) 555-8310.

If it doesn't require an entry, leave it blank. In each step of the problem , round the amount to nearest cent then round your final answer to the nearest cent.