Since the SUTA rates changes are made at the end of each year, the available $2020$ rates were used for FUTA and SUTA.

Note: Since the $2020$ Form $940$ and Schedule A were not available at print date, the $2019$ version is used. The net FUTA tax rate of $0\mathrm{.}6\%$ is used in the text.

As the accountant for Runson Moving Company, you are preparing the company's annual return, Form $940$ and Schedule A$.$ Use the following information to complete Form $940$ and Schedule A$.$

The net FUTA tax liability for each quarter of $20--$ was as follows: $1$st$,$ $$220\mathrm{.}10$; $2$nd$,$ $$107\mathrm{.}60$; $3$rd$,$ $$101\mathrm{.}00$; and $4$th$,$ $$56\mathrm{.}10$ plus the credit reduction.

Since the net FUTA tax liability did not exceed $$500$ until the $4$th quarter, the company was required to make its first deposit of FUTA taxes on January $31$ of the next year. Assume that the electronic payment was made on time.

a$.$ One of the employees performs all of his duties in another state$$Arizona$.$

b$.$ Total payments made to employees during calendar year $20--$:

California $$102,310$

Arizona $18,490$

Total $$120,800$

c$.$ Employer contributions in California into employees' $401($k$)$ retirement plan: $$3,500.$

d$.$ Payments made to employees in excess of $$7,000$: $$36,500($$$11,490$ from Arizona and $$25,010$ from California$).$

e$.$ Form is to be signed by Mickey Vixon, Vice President, and dated $1/31/--.$

f$.$ Phone number$(219)555-8310.$

If an input box does not require an entry, leave it blank. When required, round amounts to the nearest cent. Use rounded answers for subsequent