On January 31, AC Baking Company prepared its Employer's Annual Federal Unemployment Tax Return, Form 940. During the previous year, the business paid total wages of $443,664 to its 14 employees. Of this amount, $97,000 was subject to FUTA tax. Using a rate of 0.6 percent, determine the FUTA tax owed and the balance due on January 31, when Form 940 was filed. A deposit of $282 was made during the past year that applied to total tax due