As the accountant for Monroe Trucking 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 on pages 5-48 to 5-50.

The net FUTA tax liability for each quarter of 2013 was as follows: 1st, $97.00; 2nd, $87.00; 3rd, $69.70; and 4th, $59.50.

Since the net FUTA tax liability did not exceed $500, the company was not required to make its first deposit of FUTA taxes until January 31, 2014. Assume that the electronic payment was made on time.

a. One of the employees performs all of his duties in another state-Louisiana.

b. Total payments made to employees during calendar year 2013:

Texas . . .  . . . . . . . . . $53,450

Louisiana . . . . . . . . . . 22,150

Total . . . . . . . . . . . . . $75,600

c. Employer contributions into employees' 401(k) retirement plan: $1,250.

d. Payments made to employees in excess of $7,000: $22,150.

e. Form is to be signed by Vernon Scott, Vice President.

f. Phone number - (834) 555-5551.

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Schedule A (Form 940) for 20--: Multi-State Employer and Credit Reduction Information Dapartmant af tho Treasury-Intamal Rlavanua Sarvc OMB No. 1546-0028 on back. Flle ls schedule wiun Fonn 940 Employor idontrication numbor (EIN MONROE TRUCKINC Nama not your trado rema Place an "X" in the box of every state in which you were required to pay state unemployment tax this year even if that state's credit reduction rate was zero. For states with a credit reduction rate greater than zero, enter the FUTA taxable wages, multiply by the reduction rate, and then enter the credit reduction amount for that state. If any states do not apply to you leave them blank. Postal FUTA Taxablo Wages Roduction Crodit Roduction Postal FUTA Taxablo Wagos co Crodit Reduction Rate x.000 x.003 x.003 ×.000 x.003 ×.000 x.003 ×.000 x.000 x.003 x.003 x.000 x.000 x.003 x.000 x.003 2.003 x.003 x.000 Х.000 x.000 x.000 x.003 x.006 ×.000 x.003 x.000 ×.000 х.000 Х.003 x.000 x.000 x.000 2.000 x.000 x.003 x.000 Х.000 x.009 x.003 x.003 x.000 x.000 Х.000 x.000 x.000 x.003 Total credlt reduction. Enter this amount on line 11 of Form 940 For Privacy Act and Paporwork Roduction Act Notico, soo the last page of Form 940 No. 16007C Schadula A (Form 9401 2011