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. Salary or Wage Employee Grant Frazier $78,000/year Quarter's Wages $19,500.00 OASDI Quarter's Quarter's Quarter's Quarter's Tips HI $1,209.00 FIT $282.75 $1,500.00 Joseph LaVange 52,000/year 13,000.00 806.00 188.50 1,100.00 Susanne Ayers 800/week 10,400.00 $2,240.90 783.77 183.30 750.00 Howard Cohen 650/week 8,450.00 2,493.10 678.47 158.73 740.00 Lee Soong 675/week 8,775.00 2,640.30 707.72 165.49 660.00 Mary Yee 750/week 9,750.00 2,704.00 772.20 180.70 900.00 Helen Woods 750/week 9,750.00 604.50 141.44 800.00 Koo Shin 600/week 7,800.00 483.60 113.10 1,100.00 Aaron Abalis 750/week 9,750.00 604.50) 141.44 800.00 David Harad 600/week 7,800.00 483.60 113.10 750.00 $104,975.00 $10,078.30 $7,133.36 $1,668.55 $9,100,00 Employees are paid weekly on Friday. The following paydays occurred during this quarter: August July September 5 weekly paydays 4 weekly paydays 4 weekly paydays