Assume the following data for Cullumber Care Dry Cleaning for the year ended December $31.$

Gross earnings $$361,000\mathrm{.}00$

All employees' salaries are greater than $$7,000$ in the first quarter of employment

Number of employees at the beginning of the year: $10$

One new employee hired during fourth quarter $($assume employee earns $$7,800$ before December $31)$

FUTA deposits for the year: $$420\mathrm{.}00$