How were the yellow highlighted amounts found, what two numbers were added together to get those amounts for each month?

3-14A LO 5 See Figure 3.8 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. Quarter's HI Employee Grant Frazier Joseph La Vange Susanne Ayers Howard Cohen Lee Soong Mary Yee Helen Woods Koo Shin Aaron Abalis David Harad Salary or Quarter's Quarter's Wage Wages Tips $78,000/year $ 19,500.00 52,000/year 13,000.00 800/week 10,400.00 $ 2,240.90 650/week 8,450.00 2,493.10 675/week 8,775.00 2,640.30 750/week 9,750.00 2,704.00 750/week 9,750.00 600/week 7,800.00 750/week 9,750.00 600/week 7,800.00 $104,975.00 $10,078.30 Quarter's OASDI $1,209.00 806.00 783.77 678.47 707.72 772.20 604.50 483.60 604.50 483.60 $7,133.36 $ 282.75 188.50 183.30 158.73 165.49 180.70 141.44 113.10 141.44 113.10 $1,668.55 Quarter's FIT $1,500.00 1,100.00 750.00 740.00 660.00 900.00 800.00 1,100.00 800.00 750.00 $9,100.00 Employees are paid weekly on Friday. The following paydays occurred during this quarter: July 5 weekly paydays August 4 weekly paydays September 4 weekly paydays Taxes withheld for the 13 paydays in the third quarter follow: Employees' Federal Income Weekly FICA Taxes Withheld on Weekly FICA Taxes on Tips Tax Wages OASDI HI OASDI HI $700 per week Employees' $500.65 $117.11 Employees' $48.07 $11.24 Employer's 500.65 117.09 Employer's 48.07 11.24 313A. - Form 941 for 20-- Employer's QUARTERLY Federal Tax Return (Rev. April 2020) ) Department of the Treasury - Internal Revenue Service OMB No. 1545-0029 O 00 0 Employer identification number (EIN) 5 8 7 4 Report for this Quarter of 20 - (Check one.) Name (not your trade name) KAREN KLUSTER * 1: January, February, March Trade name (if any) LUBE AND WASH 2: April, May, June 3: July, August, September Address 234 OAK 4: October, November, December Suite or room number Go to www.irs.gov/Form941 for AUSTIN instructions and the latest information. TX 78711-0234 City State Number Street ZIP code Foreign country name Foreign province/county Foreign postal code Read the separate instructions before you complete Form 941. Type or print within the boxes. Part 1: Answer these questions for this quarter. 1 Number of employees who received wages, tips, or other compensation for the pay period including: June 12 (Quarter 2), Sept. 12 (Quarter 3), or Dec. 12 (Quarter 4) 1 4 2 Wages, tips, and other compensation 2 47900.00 3 Federal income tax withheld from wages, tips, and other compensation 3 4680.00 Check and go to line 6. . . 4 If no wages, tips, and other compensation are subject to social security or Medicare tax Column 1 Column 2 5a Taxable social security wages 47900. 00 0.124 = 5939. 60 5a ( Qualified sick leave wages x 0.062 = 5a (1) Qualified family leave wages x 0.062 = 5b Taxable social security tips... x 0.124 = 5c Taxable Medicare wages & tips .. 47900.00 x 0.029 = 1389. 10 5d Taxable wages & tips subject to Additional Medicare Tax withholding * 0.009 . . . 5e Total social security and Medicare taxes. Add Column 2 from lines 5a, 5a(i), 5a(ii), 56, 5c, and 5d 5e 7328. 70 5f Section 3121(9) Notice and Demand-Tax due on unreported tips (see instructions) 5f 6 Total taxes before adjustments. Add lines 3, 5e, and 5f 1 2008. 70 7 Current quarter's adjustment for fractions of cents 7 . 06 8 Current quarter's adjustment for sick pay 8 9 Current quarter's adjustments for tips and group-term life insurance 9 10 Total taxes after adjustments. Combine lines 6 through 9 10 12008. 76 11a Qualified small business payroll tax credit for increasing research activities. Attach Form 8974 11a 11b Nonrefundable portion of credit for qualified sick and family leave wages from Worksheet 1 11b 11c Nonrefundable portion of employee retention credit from Worksheet 1 110 You MUST complete all three pages of Form 941 and SIGN it. For Privacy Act and Paperwork Reduction Act Notice, see the back of the Payment Voucher. Next Form 941 (Rev.4-2020) Cat. No. 170012 3-13A. Continued Employer identification number (EIN) 00-0005874 Name (not your trade name) KAREN KLUSTER Part 1: Answer these questions for this quarter. (continued) 11d Total nonrefundable credits. Add lines 11a, 11b, and 110 11d 12 12008. 76 12008. 76 12 Total taxes after adjustments and nonrefundable credits. Subtract line 11d from line 10 13a Total deposits for this quarter, including overpayment applied from a prior quarter and overpayments applied from Form 941-X, 941-X (PR), 944-X, or 944-X (SP) filed in the current quarter 13a 13b Deferred amount of the employer share of social security tax 13c Refundable portion of credit for qualified sick and family leave wages from Worksheet 1 130 13b 13d Refundable portion of employee retention credit from Worksheet 1. 13d 13e Total deposits, deferrals, and refundable credits. Add lines 13a, 136, 13c, and 13d . . 13e 12008. 76 13f Total advances received from filing Form(s) 7200 for the quarter. 131 13g Total deposits, deferrals, and refundable credits less advances. Subtract line 13f from line 13e . 13g| 12008. 76 14 Balance due. If line 12 is more than line 139, enter the difference and see instructions ... 14 Overpayment. If line 13g is more than line 12, enter the difference Check one: 15 Apply to next return Send a refund. Part 2: Tell us about your deposit schedule and tax liability for this quarter. If you're unsure about whether you're a monthly schedule depositor or a semiweekly schedule depositor, see section 11 of Pub. 15. 16 Check one: Line 12 on this return is less than $2,500 or line 12 on the return for the prior quarter was less than $2,500, and you didn't incur a $100,000 next-day deposit obligation during the current quarter. If line 12 for the prior quarter was less than $2,500 but line 12 on this return is $100,000 or more, you must provide a record of your federal tax liability. If you're a monthly schedule depositor, complete the deposit schedule below; if you're a semiweekly schedule depositor, attach Schedule B (Form 941). Go to Part 3. * You were a monthly schedule depositor for the entire quarter. Enter your tax liability for each month and total liability for the quarter, then go to Part 3. Tax liability: Month 1 4002 . 92 Month 2 4002. 92 Month 3 4002. 92 Total liability for quarter 12008. 76 Total must equal line 12. You were a semiweekly schedule depositor for any part of this quarter. Complete Schedule B (Form 941), Report of Tax Liability for Semiweekly Schedule Depositors, and attach it to Form 941. Go to Part 3. You MUST complete all three pages of Form 941 and SIGN it. Next Form 941 (Rev. 4-2020) Page 2