What should the sum of the four quarterly statements equal at year-end?

The sum of the four quarterly statements should equal the amount on the Annual Statement of Deposits and Filings. This is because the Annual Statement serves as a comprehensive summary of all reports filed throughout the year, including the total amount of taxes withheld and deposited. Each quarterly statement provides a breakdown of the wages, taxes withheld, and other relevant payroll information for that specific quarter. Therefore, when these quarterly statements are aggregated, they should align with the totals reported on the Annual Statement of Deposits and Filings.

In contrast, the other options do not directly correspond to the requirement to consolidate the quarterly statements into a singular year-end total. For instance, the amount on Form W-3 reflects the total wages, tips, and other compensation only reported to the Social Security Administration, while the total employee wages would not account for taxes or other deductions accurately. Additionally, cumulative bonuses, while part of employee compensation, do not represent the comprehensive totals required for year-end reporting in the context specified. Thus, the correct choice underscores the importance of consistency and accuracy in payroll reporting across different time frames.