Since the SUTA rates changes are made at the end of each year, the available 2021 rates were used for FUTA and SUTA. 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 000-00-2623 2,300 2,500 2,500 2,500 9,800 Kathy T. Tyler 000-00-3534 -0- -0- 11,300 11,700 23,000 Totals $93,800 $95,900 $97,800 $98,100 $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 1/31/20-- Amount $fill in the blank 2 474.60 b. Employer's Report for Unemployment Compensation, State D4th 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). If an input box does not require an entry, leave it blank. State D Form UC-2 REV 08-18, Employer's Report for Unemployment Compensation QTR./YEAR 4/20-- Read InstructionsAnswer Each Item DUE DATE 01/31/20-- 1ST MONTH 2ND MONTH 3RD MONTH W EXAMINED BY: 1. TOTAL COVERED EMPLOYEES IN PAY PERIOD INCL. 12TH OF MONTH fill in the blank 3 8 fill in the blank 4 7 fill in the blank 5 8 Signature certifies that the information contained herein is true and correct to the best of the signer's knowledge. FOR DEPT. USE 2. GROSS WAGES fill in the blank 6 98,100.0 10. SIGN HERE-DO NOT PRINT Bertram A. Gompers 3. EMPLOYEE CONTRIBUTIONS X X X X X X X X X XXXXXX TITLE President DATE 1/31/-- PHONE # (613) 555-0029 4. TAXABLE WAGES FOR EMPLOYER CONTRIBUTIONS fill in the blank 11 53,800.00 11. FILED PAPER UC-2A INTERNET UC-2A 12. FEDERAL IDENTIFICATION NUMBER 5. EMPLOYER CONTRIBUTIONS DUE (RATE X ITEM 4) fill in the blank 12 2,905.20 EMPLOYER'S ACCT. NO. CHECK DIGIT EMPLOYER'S CONTRIBUTION RATE 2.8% 00596 1 6. TOTAL CONTRIBUTIONS DUE (ITEMS 3 + 5) fill in the blank 13 2,905.20 LEMONICA COMPANY 123 SWAMP ROAD PIKESVILLE, D STATE 10777-2017 7. INTEREST DUE SEE INSTRUCTIONS fill in the blank 14 0 8. PENALTY DUE SEE INSTRUCTIONS fill in the blank 15 0 9. TOTAL REMITTANCE (ITEMS 6 + 7 + 8) $fill in the blank 16 2,905.20 MAKE CHECKS PAYABLE TO: PA UC FUND SUBJECTIVITY DATE REPORT DELINQUENT DATE State D Form UC-2A, Employer's Quarterly Report of Wages Paid to Each Employee See instructions on separate sheet. Information MUST be typewritten or printed in BLACK ink. Do NOT use commas ( , ) or dollar signs ( $ ). If typed, disregard vertical bars and type a consecutive string of characters. If hand printed, print in CAPS and within the boxes as below: SAMPLE Typed: 1 2 3 4 5 6 . 0 0 SAMPLE Handwritten: 1 2 3 4 5 6 . 0 0 SAMPLE Filled-in: Employer name (Make corrections on Form UC-2B) Employer State D UC account no. Check digit Quarter and year Q/YYYY Quarter ending date MM/DD/YYYY Lemonica Company 00596 1 4/20-- 12/31/20-- 1. Name and telephone number of preparer Bertram A. Gompers 2. Total number of pages in this report 3. Total number of employees listed in item 8 on all pages of Form UC-2A 4. Plant number (if approved) (613) 555-0029 fill in the blank 19 1 fill in the blank 20 10 5. Gross wages, MUST agree with item 2 on UC-2 and the sum of item 11 on all pages of Form UC-2A fill in the blank 21 98,100.00 6. Fill in this circle if you would like the Department to preprint your employee's names & SSNs on Form UC-2A next quarter Yes 7. Employee's 8. Employee's name 9. Gross wages paid this qtr. 10. Credit Social Security Number (Omit Hyphens) FI MI LAST Example: 123456.00 weeks Select: 000 00 0001 R G Cramer fill in the blank 22 5,200.00 fill in the blank 23 13 000 00 0003 D M English fill in the blank 24 13,400.00 fill in the blank 25 13 000 00 1998 R A Small fill in the blank 26 2,400.00 fill in the blank 27 13 000 00 7413 H B Klaus fill in the blank 28 11,700.00 fill in the blank 29 13 000 00 6523 K N George fill in the blank 30 15,000.00 fill in the blank 31 13 000 00 1014 B A Gompers fill in the blank 32 26,300.00 fill in the blank 33 13 000 00 7277 A S Rooks fill in the blank 34 1,700.00 fill in the blank 35 8 000 00 8111 M R Bastian fill in the blank 36 8,200.00 fill in the blank 37 13 000 00 2623 K C Werner fill in the blank 38 2,500.00 fill in the blank 39 13 000 00 3534 K T Tyler fill in the blank 40 11,700.00 fill in the blank 41 9 List any additional employees on continuation sheets in the required format (see instructions). 11. Total gross wages for this page: 12. Total number of employees for this page 10 fill in the blank 42 98,100.00 UC-2A REV 07-18 13. Page 1 of 1