Quarter, Inc. began operations on January 2, 2018. If the employee is recruited in the middle of month will receive half the salary for the month. None of the employees were fired. There was no changes in the payment of wages. During 2018 the social security salary cap was $97,500.00 and for FUTA & SUTA was $7,000. From the personnel records we got the following information:

Employee	Start date	Monthly Salary	Contribution on retained income monthly
Sanchez	January 16	7,400	1,548
Rivera	Nov 1	3,000	544.20
Trovato	January 2	2,500	465.14
Soler	July 16	4,000	727.36
Matos	January 2	9,000	1,877.40
Arocho	May 1	4,000	744.75
Soto	February 16	5,450	1,109.16

Calculate the amounts to be reported on form W - 2 by 2018.

Employee	Total income	Income contribution	social security withheld	Medicare withheld	Total deductions	Net income
Totals

2. Calculate the following employer contributions for the year. A. Social Security (the portion paid by the employer) B. Medicare (the employer-paid portion) C. Futa D. Suta

Prepare the wage and salary entries for the payroll and contribution.