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Griffith & Associates Is Trying to Determine How Often It

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Griffith & Associates is trying to determine how often it needs to deposit payroll taxes for the calendar year 2017.The company made the following quarterly payroll tax deposits during the last two years:
Quarter beginning January 1, 2015 $11,000Quarter beginning April 1, 2015 11,000 Quarter beginning July 1, 201510,000Quarter beginning October 1,2015 10,000Quarter beginning January 1, 2016 15,000Quarter beginning April 1, 2016 16,000Quarter beginning July 1, 2016 12,000Quarter beginning October 1,2016 18,000\begin{array}{lr}\text {Quarter beginning January 1, 2015 }&\$11,000\\\text {Quarter beginning April 1, 2015 }&11,000\\\text { Quarter beginning July 1, 2015}&10,000\\\text {Quarter beginning October 1,2015 }&10,000\\\text {Quarter beginning January 1, 2016 }&15,000\\\text {Quarter beginning April 1, 2016 }&16,000\\\text {Quarter beginning July 1, 2016 }&12,000\\\text {Quarter beginning October 1,2016 }&18,000\\\end{array}
a.What is the lookback period and amount?
b.In 2017,how often must Griffith & Associates make payroll deposits?

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