c. Complete Part 5 of Form 940 for the California employer given the breakdown of FUTA taxable wages for the year to be: ist quarter $237,000 2nd quarter $168,000 3rd quarter $54,000 4th quarter $8,950 Yearly Total $467,950 The employer paid their SUTA on time. Round your answers to two decimal places, if necessary. Part 5: Report your FUTA tax liability by quarter only if line 12 is more than $500. If not, go to Part 6. 16 Report the amount of your FUTA tax liability for each quarter; do NOT enter the amount you deposited. If you had no liability for a quarter, leave the line blank. 16a ist quarter (January 1 - March 31) 16a 4,977 X 16b 2nd quarter (April 1 - June 30) 16b 3,528 X 16c 3rd quarter (July 1 - September 30) 16c 1,134 X 16d 4th quarter (October 1 - December 31) 16d 187.95 X 17 Total tax liability for the year (lines 16a + 16b + 16c + 16d = line 17) 17 9,826.95 X Total must equal line 12. Feedback