Lauprechta Incorporated has the following employees on payroll:

Employees	Semimonthly Payroll	Number of Dependents from Form W-4	Marital Status
Naila	$ 6,000	3	Married
Wilfred	$ 5,300	2	Married
Byron	$ 3,900	0	Single
Annie	$ 4,500	1	Head of Household

Assume that the employer uses the percentage method table for a manual payroll system.

Required:

Prepare Form 940 for 2022. No FUTA deposits were made during the year. Lauprechta Incorporated's Employer Identification Number (EIN) is 36-1238975, and its address is 1825 Elkhart Way, Columbus, GA 31904. Assume that Lauprechta Incorporated has timely paid all amounts due to the state unemployment fund (assume a total amount of $3,471) and that the payroll was consistent throughout the entire year.