Using Form $941$ below, prepare the return based on the information shown above.

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."

Hint: Line $7$ instructions. Fill in Form $941$ through line $6$ and then fill in Part $2,$ line $16$ or Schedule B$.$ Take that information and fill in line $10.$ Lines $6$ and $10$ must equal. If the amounts are not the same, correct by entering amount to make equal on line $7.$ Line $7$ differences are caused by how calculations are made on Form $941$ and the amounts withheld from employee's earning plus the employer's payroll tax amounts each pay period.