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