Amount of Wages Subject to Payroll Taxes Department Payroll Total Wages Federal Income Tax Withheld F.I.C.A. Unemployment Factory $77000 $8000 $71000 $31000 Sales 23000 4000 16000 2000 Office 17000 2000 6000 $117000 $14000 $93000 $33000 Assume the following payroll tax rates: F.I.C.A. for employer and employee 8% each Unemployment 3% What amount should Pharoah accrue as its share of payroll taxes in its October 31, 2026 balance sheet?