I Prepare Form UC - 2 , Employer's Report for Unemployment Compensation - Fourth Quarter , using the blank form reproduced In Pennsylvania , a credit week is any calendar week during the quarter in which the employee earned at least $50 ( without regard to when paid ) The maximum number of credit weeks in a quarter is 13 . The telephone number of the company is ( 215 555 -9559 All other information needed in preparing the form can be obtained from the ledger accounts the payroll registers , and the employees earnings records 2 Journalize the entry to record the payment of the taxes for the fourth quarter