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 federeal income tax and FICA tax to be withheld form the tips were estimated by the owner and withheld equally over the 13 weekly pay periods. The emplyer's Portion of FICA tax on the tips was estimatted as the same amount 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 federeal income tax and FICA tax to be withheld form the tips were estimated by the owner and withheld equally over the 13 weekly pay periods. The emplyer's Portion of FICA tax on the tips was estimatted as the same amount