The information listed below refers to the employees of Lemonica Company for the year ended December 31, 2018. The wages are separated into the quarters in which they were paid to the individual employees.

For 2018, 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 2018, the company paid $2,214.80 of contributions to State D’s unemployment fund. Employer’s phone number: (613) 555-0029. Employer’s State D reporting number: 00596.
Using the forms supplied on pages 5-44 to 5-46, complete the following for 2018:
a. Date and amount of the FUTA tax payment for the fourth quarter of 2018 (State D is not a credit reduction state).
Tax Payment:
Date ___________________ Amount $__________________
b. Employer’s Report for Unemployment Compensation, State D—4th 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).
c. Employer’s Annual Federal Unemployment (FUTA) Tax Return—Form 940 Indicate on each form the date that the form should be submitted and the amount of money that must be paid.
The president of the company prepares and signs all tax forms.

Social Sccurity # 2nd Qtr. 3rd Qtr. 4th Qtr. $ 5,000 $ 5,200 13,400 1st Qtr. Total Name $ 5,800 13,000 2,000 11,600 13,600 1,600 11,400 24,500 $ 5,000 13,400 2,300 11,700 14,000 1,700 11,400 25,000 $ 21,000 53,200 9,000 46,700 57,100 5,000 22,800 101,300 4,100 32,600 9,800 23,000 Robert G. Cramcr 000-00-0001 Daniel M. English (Foreman) .. Ruth A. Small. Harry B. Klaus . Kenneth N. George (Manager).. Mavis R. Jones. Marshall T. McCoy Bertram A. Gompers (President) Arthur S. Rooks . Mary R. Bastian Klaus C. Werner 13,400 000-00-0003 000-00-1998 2,300 2,400 000-00-7413 11,700 11,700 000-00-6523 14,500 15,000 1,700 -0- 000-00-6789 000-00-3334 -0- -0- 26,300 1,700 8,200 2,500 11,700 000-00-1014 25,500 1,700 8,200 2,500 11,300 000-00-7277 -0- 700 000-00-8111 8,000 2,300 -0- 8,200 2,500 -0- 000-00-2623 ........... Kathy T. Tyler Totals.. 000-00-3534 . $95,900 $98,100 $93,800 $97,800 $385,600