Prepare federal, state, and local payroll reports for a company. Pay close attention to detail and accuracy.

Mrs. Samuels, the owner of Liberita Baked Goods, is preparing her company’s payroll forms. She has five employees, whose annual salaries are listed as follows:

Judith Bonner, general manager: $47,000

Carol Garrison, cashier: $28,000

Stewart Martinez, kitchen manager: $42,000

Nicole Gray, assistant baker: $33,500

Patrick Woodall, assistant baker: $33,500

These five employees have paid $9,424 in federal income taxes for the entire year.

Second, Mrs. Samuels will need to fill out the Form 940 for her employees’ unemployment insurance. This is an annual form that needs to be filled out only once a year. No portion of her employees’ salaries is exempt from the FUTA tax, and she did not pay any state employment tax. She has deposited $2,100 in FUTA tax so far this year. Fill out the following Form 941 for Mrs. Samuels’s business. Pay close attention to detail and make sure your work is accurate. (8 points)