On January 31. AC Gourmet Shop prepared its Employer's Annual Federal Unemployment Tax Return, Form 940 . During the previous year, the business paid total wages of $462.150 to its 14 employees. Or this amount, $98,000 was subject to FUTA tax. Using a rate of 06 percent, determine the FUTA tax owed and the bulance due on January 31, when Form 940 was filed. A deposit of $300 was made during the past yeat that applied to total tax due