Cappuccino Company has four employees, and each employee earned $40.000 for the calendar year. Using a blank Form 940, complete Part 2 lines 38, to answer the following questions: (Click the icon to view the questions.) (If a box is not used in the table leave the box empty: do not enter a zero. Round your calculations to the nearest cent as needed.) More Info Part 2: Determine your FUTA tax before adjustments for 20XX. If any line does NOT apply, leave it blank. 3 Total payments to all employees 4 Payments exempt from FUTA tax Total annual payroll for the year Payments made in excess of $7.000 FUTA limit Total FUTA liability before any adjustments ? ? 4c Retirement Pension Jother 4d Dependent care Print Done Check all that apply 4a Fringe benefits 4b Group-term life insurance 5 Total of payments made to each employee in excess of $7.000 6 Subtotal (line 4 + line 5 = line 6) 7 Total taxable FUTA wages (line 3 - line 6 = line 7) 8 FUTA tax before adjustments (line 7 x 0.006 = line 8) 5 7