Old Town Entertainment has two employees in Year $1.$ Clay earns $$4,500$ per month, and Philip, the manager, earns $$10,100$ per month. Neither is paid extra for working overtime. Assume the Social Security tax rate is $6$ percent on the first $$110,000$ of earnings and the Medicare tax rate is $1\mathrm{.}5$ percent on all earnings. The federal income tax withholding is $15$ percent of gross earnings for Clay and $19$ percent both are employed all year

A$/$B$)$Calculate the net pay for both Clay and Philip for March.

Calculate the net pay for both Clay and Philip for December.

$($Do not round intermediate calculations and round your answers to $2$ decimal places.$)$

C$)$Is the net pay the same in March and December for both employees?

C$.$ What amounts will Old Town report on the Year $1$ W$-2$s for each employee? $($Do not round intermediate calculations.$)$