I have attached two questions for payroll accounting in the US. It is figuring taxes. I will not except wrong answers

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#1 Assume that in 2016, an employer had charged the wages account for $79,850. Of this amount, $720 will not be paid until the first payday in 2017. Further, the wages actually paid to employees in 2016 in excess of $7,000 each amounted to $29,840. The gross FUTA tax imposed on the employer is computed as follows: Total amount charged to wages during 2016 $79,850.00 Less: Wages not to be paid until 2017 $720 Wages paid in excess of $7,000 limit 29,840 Total taxable wages Rate of tax 30,560.00 $49,290.00 6.0% Amount of gross FUTA tax $2,957.40 In September 2016, Manson Paint Corporation began operations in a state that requires new employers of one or more individuals to pay a state unemployment tax of 3.5% of the first $7,000 of wages paid each employee. An analysis of the company's payroll for the year shows total wages paid of $177,610. The salaries of the president and the vice president of the company were $20,000 and $15,000, respectively, for the fourmonth period, but there were no other employees who received wages in excess of $7,000 for the four months. Included in the total wages were $900 paid to a director who only attended director meetings during the year, $6,300 paid to the factory superintendent, and $2,000 in employee contributions to a cafeteria plan made on a pretax basis-for both federal and state. In addition to the total wages of $177,610, a payment of $2,430 was made to Andersen Accounting Company for an audit it performed on the company's books in December 2016. Compute the following; round your answers to the nearest cent. a. Net FUTA tax $ b. SUTA tax $ #2 Yeldon Company has a $70,000 federal and state taxable payroll and has earned a reduced state tax rate of 4 percent. If none of its state tax payments are timely, the FUTA tax calculation is as follows: Gross FUTA tax ($70,000 0.060) $4,200 Less 90% credit for state taxes paid late ($70,000 0.04 90%) $2,520 Less additional credit for state tax if rate were 5.4% [$70,000 (0.054 0.04)] Total credit 3,500 Net FUTA tax 980 $700 If Yeldon Company had made its SUTA payments before the due date of Form 940, the credit for the payments (4%) and the additional credit (1.4%) would have provided a total credit of $3,780 and a FUTA tax savings of $280. Peroni Company paid wages of $170,900 this year. Of this amount, $114,000 was taxable for net FUTA and SUTA purposes. The state's contribution tax rate is 3.1% for Peroni Company. Due to cash flow problems, the company did not make any SUTA payments until after the Form 940 filing date. Compute the following; round your answers to the nearest cent. a. Amount of credit the company would receive against the FUTA tax for its SUTA contributions $ b. Amount that Peroni Company would pay to the federal government for its FUTA tax $ C Amount that the company lost because of its late payments $