The following is the monthly payroll for the last 3 months of the year for Titans' Sporting Goods Shop, 2 Boat Road, Lynn, MA 01945

October

			FICA
Employee	Monthly Earnings	YTD Earnings	Social Security	Medicare	Federal Income Tax
Amber Bixby	$2,820	$138,200	$174.84	$40.89	$531.00
Susan Lincoln	3,420	39,650	212.04	49.59	424.00
Hector Walker	3,800	44,150	235.60	55.10	530.00
	$10,040	$222,000	$622.48	$145.58	$1,485.00

November

			FICA
Employee	Monthly Earnings	YTD Earnings	Social Security	Medicare	Federal Income Tax
Amber Bixby	$2,860	$141,060	$177.32	$41.47	$601.00
Susan Lincoln	3,920	43,570	243.04	56.84	462.00
Hector Walker	3,850	48,000	238.70	55.83	556.00
	$10,630	$232,630	$659.06	$154.14	$1,619.00

December

			FICA
Employee	Monthly Earnings	YTD Earnings	Social Security	Medicare	Federal Income Tax
Amber Bixby	$4,280	$145,340	$107.88	$62.06	$871.00
Susan Lincoln	3,740	47,310	231.88	54.23	482.00
Hector Walker	4,450	52,450	275.90	64.53	703.00
	$12,470	$245,100	$615.66	$180.82	$2,056.00

The shop is a sole proprietorship owned and operated by Bill Titans.The EIN forTitans' Sporting Goods Shop is 28-9311893. The employees at Titans' are paid once each month on the last day of the month.Amber Bixby is the only employee who has contributed the maximum into Social Security. None of the other employees will reach the Social Security wage base limit by the end of the year.

Assume the rate for Social Security to be 6.2% with a wage base maximum of $142,800, and the rate for Medicare to be 1.45% on all earnings. Titans'is classified as a monthly depositor for Form 941 payroll tax deposit purposes.

our tasks are to do the following:

1.	Compute the December Social Security tax for Amber Bixby.
2.	Journalize the entries to record the employer's payroll tax expense for each period in the general journal. SUTA rate: 5.7%; FUTA rate: 0.6% on the first $7,000 of earnings.
3.	Journalize the payment of each tax liability in the general journal.
4.	Complete Form 941 for the fourth quarter of the current year.

Please explain your calculations.

1. Compute the December Social Security tax for Amber Bixby. Select the formula and enter the amounts needed to compute the December Social Security tax for Amber Bixby. (Round the Social Security tax to the nearest cent, X.XX.) tax%SocialSecurity