130 J Bloy Corp. 's payroll for the pay period ended October 31, Year 4, is summarized as follows: Amount of Wages Federal Income Subject to Payroll Taxes Tax O00.0212 A Depart- Total Unemploy- ment Payroll Wages Withheld Factory 60,000 7,000 $56,000 22,000 18,000 FICA ment $18,000 2,000 D225 000 Sales 3,000 2,000 16,000 8,000 $100,000 $12,000 $80,000 Office $20,000 t eY uncl no Assume the following payroll tax rates: ont b FICA for employer and employee Unemployment 7% each 3% What amount should Bloy balance sheet? accrue as its share of payroll taxes in its October 31, Year 4