Please help and show step by step on the question G. THANK YOU!

g. Determine the quarters for which XYZ is subject to underpayment of estimated taxes penalties (see estimated tax information below). Answer is complete but not entirely correct (1) Required (3) Required cumulative payment (2) Estimated tax (4) Required payment based on Underpayment (per quarter) under payment under Installment (5) Actual payments current year tax cumulative payment penalty prior year tax annualized method liability method 119,000 148,610V 119,000 120,000 No 150,000X 1st quarter 238,000V 300,000X 297,220 238,000 240,000 No 2nd quarter 408,000 450,000X 445,830X 408,000 V 360,000 Yes 3rd quarter 480,000 No 453,333 594, 442 453,333 4th quarter 600,000X