In Part 5 of Form 940, Peterson Company reported FUTA tax liabilities as follows: First quarter: Second quarter: Third quarter: Fourth quarter: List the amounts and the dates of each required FUTA tax deposit: If an amount box does not require an entry, enter "O" and select" from the dropdown. First quarter Deposit: Second quarter Deposit amount $ Third quarter Deposit: Fourth quarter Deposit: amount $397.50 $209.10 $274.50 $262.20 date date cdkai date amount $ amount $