Flint Corp.'s payroll for the period ended October 31, 2023 is summarized as follows: Amount of Wages Subject to Payroll Taxes Department Payroll Total Wages Income Tax Withheld CPP/QPP Factory $74700 $10100 $66000 $22400 Sales 22700 2600 16100 2100 Office 18300 2000 8100 $115700 $14700 $90200 $24500 Assume the following payroll tax rates: CPP/QPP for employer and employee Employment Insurance 5.45% each 1.58% for employee 1.4 times employee premium for employer What amount should Flint accrue as its share of payroll taxes in its October 31, 2023 statement of financial position? $5457.84 $5302.88 $4864.46 $20157.84