A company's payroll information for the month ended January $31$ is as follows:

Total wages: $$100,000$

Amount of wages subject to payroll taxes:

FICA: $$80,000$

Unemployment: $$20,000$

Payroll Tax Rates:

FICA for employer and employee: $7\%$ each

Unemployment: $3\%$

In its January $31$ balance sheet, what amount should the company accrue for its portion of the payroll taxes?