Please provide explanations and the math to the cells.

Last year, JL Corporation's tax liability was $900,000. For the current year, JL Corporation reported the following taxable income at the end of its first, second, and third quarters. Quarter-End First Second Third Cumulative Taxable Income $ 500,000 1,250,000 2,250,000 What are JL's minimum required first, second, third, and fourth quarter estimated tax payments (ignore the actual current-year tax safe harbor)? (Enter all amounts as positive values. Leave no answer blank. Enter zero if applicable. Round "Annualization Factor" for Fourth quarter to 7 places. Round other intermediate computations and final answers to the nearest whole dollar amount.) Installment Taxable Income Annualization Factor Annual Estimated Taxable Income Tax on Estimated Taxable Income Percentage of Tax Required Required to be Cumulative Paid Payment Prior Required Cumulative Estimated Tax Payments Payment S 0 % $ 0 S 0 0 First quarter Second quarter Third quarter Fourth quarter % $ % $ S 0 0 S 0 % 09 0