During the third calendar quarter of 20--, Bayview Inn, owned by Diane R. Peters, employed the persons listed below. Also given are the employees' salaries or wages and the amount of tips reported to the owner. The tips were reported by the 10th of each month. The federal income tax and FICA tax to be withheld from the tips were estimated by the owner and withheld equally over the 13 weekly pay periods. The employer's portion of FICA tax on the tips was estimated as the same amount. Employee Grant Frazier Salary or Wage $39,520/year Quarter's Wages Quarter's Quarter's Quarter's Quarter's Tips OASDI HI $9,880.00 $612.56 $143.26 FIT $842.00 Joseph LaVange 24,960/year 6,240.00 386.88 90.48 544.00 Susanne Ayers 240/week 3,120.00 $2,253.00 333.13 77.91 527.00 Howard Cohen 220/week 2,860.00 2,531.00 334.24 78.17 615.00 Lee Soong 250/week 3,250.00 2,690.40 368.30 86.14 648.00 Mary Yee 240/week 3,120.00 2,722.20 362.22 84.71 667.00 Helen Woods 320/week 4,160.00 257.92 60.32 432.00 Koo Shin 315/week 4,095.00 253.89 59.38 540.00 Aaron Abalis 405/week 5,265.00 326.43 76.34 691.00 David Harad 175/week 2,275.00 141.05 32.99 232.00 $44,265.00 $10,196.60 $3,376.62 $789.70 $5,738.00 Employees are paid weekly on Friday. The following paydays occurred during this quarter: July August September 5 weekly paydays 4 weekly paydays 4 weekly paydays Taxes withheld for the 13 paydays in the third quarter follow: