$3-13$B $-$ LO $5$ See Figure $3\mathrm{.}8$ on pages $3-23$ to $3-25$

Stan Barker opened Quik$-$Stop Market on January $2,20--.$ The business is subject to FICA taxes. At the end of the

first quarter of $20--$ Barker, as president of the company, must file Form $941,$ Employer's QUARTERLY Federal Tax

Return. Using Form $941($Parts $1$ through $5),$ reproduced on pages $3-66$ to $3-68,$ prepare, sign, and date the return

on the basis of the information shown below.

Each employee is paid semimonthly on the $15$ th and last day of each month. Shown below is the payroll infor$-$

mation for the first quarter of $20--.$ All pay periods were the same.

PAYROLL INFORMATION FOR JANUARY$-$MARCH

None of the employees reported tips during the quarter.

Note: Lines $5$a and $5$c of Form $941,$ tax on total taxable wages, are computed by multiplying by the combined

tax rate for both employer and employee. Small differences due to rounding may occur between this total

and the total taxes withheld from employees each pay period and the amount of the employer's taxes

calculated each pay period. This difference is reported on line $7$ as a deduction or an addition as

"Fractions of Cents."