Since the SUTA rates changes are made at the end of each year and there is much discussion about changes to the FUTA rate, the available 2016 rates were used for FUTA and SUTA. Note: For this textbook edition the rate 0.6% was used for the FUTA tax rate for employers. The information listed below refers to the employees of Lemonica Company for the year ended December 31, 2017. The wages are separated into the quarters in which they were paid to the individual employees.

For 2017, 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 2017, 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 2017. When required, round amounts to the nearest cent. Use the rounded answers for subsequent computations, if required. a. What is the date and amount of the FUTA tax payment for the fourth quarter of 2017? State D is not a credit reduction state. Enter date in mm/dd/yyyy format. Tax Payment: (Need this answer from table info below)

The information listed below refers to the employees of Lemonica Company for the year ended December 31, 2017. 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

Then I need the following 16a, 16b, 15c, 16d , and total figured out:

Name (not your trade name)	Employer identification number (EIN)
LEMONICA COMPANY	00-0006421

Part 5:

Report your FUTA tax liability by quarter only if line 12 is more than $500. If not, go to Part 6.

16	Report the amount of your FUTA tax liability for each quarter; do NOT enter the amount you deposited. If you had no liability for a quarter, leave the line blank.
	16a 1st quarter (January 1 March 31) . . . . . . . . . . . . . . . . . . . . . . . . .	16a
	16b 2nd quarter (April 1 June 30) . . . . . . . . . . . . . . . . . . . . . . . . . . . .	16b
	16c 3rd quarter (July 1 September 30) . . . . . . . . . . . . . . . . . . . . . . . . .	16c
	16d 4th quarter (October 1 December 31). . . . . . . . . . . . . . . . . . . . . . .	16d
17	Total tax liability for the year (lines 16a + 16b + 16c + 16d = line 17)	17		Total must equal line 12.