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Note: For this textbook edition the rate 0.6% was used for the net FUTA tax rate for employers. The information listed below refers to

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Note: For this textbook edition the rate 0.6% was used for the net FUTA tax rate for employers. The information listed below refers to the employees of Lemonica Company for the year ended December 31, 20--. The wages are separated into the quarters in which they were paid to the individual employees. Name Social Security # 1st Qtr. 2nd Qtr. 3rd Qtr. 4th Qtr. Total Robert G. Cramer 000-00-0001 $5,800 $5,000 $5,000 $5,200 $21,000 Daniel M. English (Foreman) 000-00-0003 13,000 13,400 13,400 13,400 53,200 Ruth A. Small 000-00-1998 2,000 2,300 2,300 2,400 9,000 Harry B. Klaus 000-00-7413 11,600 11,700 11,700 11,700 46,700 Kenneth N. George (Manager) 000-00-6523 13,600 14,000 14,500 15,000 57,100 Mavis R. Jones 000-00-6789 1,600 1,700 1,700 -0- 5,000 Marshall T. McCoy 000-00-3334 11,400 11,400 -0- -0- 22,800 Bertram A. Gompers (President) 000-00-1014 24,500 25,000 25,500 26,300 101,300 Arthur S. Rooks 000-00-7277 -0- 700 1,700 1,700 4,100 Mary R. Bastian 000-00-8111 8,000 8,200 8,200 8,200 32,600 Klaus C. Werner Kathy T. Tyler 000-00-2623 2,300 2,500 2,500 2,500 000-00-3534 -0- -0- Totals $93,800 $95,900 11,300 $97,800 11,700 $98,100 9,800 23,000 $385,600 For 20--, State D's contribution rate for Lemonica Company, based on the experience-rating system of the state, was 2.8% of the first $7,000 of each employee's earnings. The state tax returns are due one month after the end of each calendar quarter. During 20--, the company paid $2,214.80 of contributions to State D's unemployment fund. The president of the company prepares and signs all tax forms. The company uses Magnetic Media UC-2A when completing the form. Employer's phone number: (613) 555-0029. Employer's State D reporting number: 00596. Using the forms below, complete the following for 20--. Indicate on each form the date that the form should be electronically submitted and the amount of money that must be paid. a. What is the date and amount of the FUTA tax payment for the fourth quarter of 20--? State D is not a credit reduction state. Enter date in mm/dd/yyyy format. Tax Payment: Date Amount b. Employer's Report for Unemployment Compensation, State D-4th quarter only. Item 1 is the number of employees employed in the pay period that includes the 12th of each month in the quarter. For Lemonica Company, the number of employees is eight in October, seven in November, and eight in December. All employees earned 13 credit weeks during the last quarter except for Rooks (8) and Tyler (9).

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