Drew Freeman operates a small business and his payroll records for the first quarter of 2019 reflect the following:

Employee Gross wages Federal income tax withheld FICA taxes

Matt D. $2,870.00 37.00 439.11

Jack F. $1,400.00 18.00 214.20

Avery F. $1,750.00 24.00 267.75

TiffanyY. $4,200.00 191.00 642.60

LO 9.5

Drews employee identification number is 34-4321321 and his business is located at 732 Nob Hill Blvd. in Yakima, WA 98902. Drew is eligible to pay his withholding at the time he files his quarterly Form 941. Complete Form 941 located on Pages 9-39 and 9-40 for Drew for the first quarter of 2019.