Cado Co.'s payroll for the month ended January 31 is summarized 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 Cado accrue as its share of payroll taxes? $10,000

$17,000

$6,200

$11,800