Complete Part 5 of Form 940 given the breakdown of FUTA taxable wages for the year to be:

First quarter	$237,000
Second quarter	$168,000
Third quarter	$54,000
Fourth 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 1st quarter (January 1 - March 31) .............................................. 16a
	16b 2nd quarter (April 1 - June 30) .................................................... 16b
	16c 3rd quarter (July 1 - September 30) ............................................ 16c
	16d 4th quarter (October 1 - December 31) ....................................... 16d
17	Total tax liability for the year (lines 16a + 16b + 16c + 16d = line17) 17 Total must equal line12.