Roasten Corp.'s payroll for the pay period ended October 31, 2019 is summarized as follows: Federal Amount of Wages Subject Department Total Income Tax to Payroll Taxes Payroll Wages Withheld F.I.C.A Unemployment Factory $ 75,000 $ 9,000 $70,000 $32,000 Sales 22,000 3,000 16,000 12,000 Office 18,000 2,000 8,000 $115.000 $14,000 $94.000 $44.000 Assume the following payroll tax rates: FI.C.A. for employer and employee 7% each Unemployment What amount should Roasten accrue as its share of payroll taxes in its October balance sheet? 3% $7,600 $7,900 $13,160 $21,600