Ingram Heating & Cooling reports the following earnings and deductions for their employees for the $1$st quarter of the year:

Prepare the annual Form $940.(40$ Points$)$

Assume that the second, third, and the fourth quarter earnings are the same as the $1$st qtr above for each employee.

Assume all Ohio SUTA contributions were made timely.

They did not make any FUTA deposits this year.