David Flock (PO Box 12344, Melbourne, FL 32901; E.I.N. 95-1234567; telephone 800-555-1212) paid two employees for working for his small business in 2022. David does not offer a retirement plan for his employees. Davids payroll records show the following:\ \ Employee Social\ Security\ Number Hours\ Worked Gross\ Wages Federal Income\ Tax Withheld State Income\ Tax Withheld Social\ Security\ Withheld Medicare\ Withheld Net Pay\ China Jones 398-22-4212 973.50 $17,523.12 $610.00 $0.00 $1,086.43 $254.09 $15,572.60\ Lilly Smith 466-19-9001 875.00 14,000.00 235.00 0.00 868.00 203.00 12,694.00\ Total $31,523.12 $845.00 $0.00 $1,954.43 $457.09 $28,266.60