Quirk Corp.'s payroll for the pay period ended October 31 is summarized as follows:

AMOUNT OF WAGES SUBJECT TO PAYROLL TAXES

Department Payroll	Total Wages	Federal Income Tax Withheld	FICA	Unemployment
Factory	$75,000	$9,000	$70,000	$22,000
Sales	$22,000	$3,000	$16,000	$2,000
Office	$18,000	$2,000	$8,000	$0
	$115,000	$14,000	$94,000	$24,000

Assume the following payroll tax rates:

FICA for employer and employee 7% each Unemployment 3%

What amount should Quirk accrue as its share of payroll taxes in its October 31 balance sheet?

Group of answer choices

$21,300.

$14,720.

$13,880.

$7,300.