Roasten Corp.'s payroll for the pay period ended October 31, 2021 is summarized as follows: Federal Amount of Wages Subject Department Total Income Tax to Payroll Taxes Payroll Wages Withheld E.L.C.A. Unemployment Factory $ 95,000 $ 9,000 $91,000 $32,000 Sales 22,000 3,000 16,000 2,000 Office 18,000 2.000 8,000 $133.000 $14.000 $115,000 $34,000 Assume the following payroll tax rates: F.I.C.A. for employer and employee 8% each Unemployment 3% What amount should Roasten accrue as its share of payroll taxes in its October 31, 2021 balance sheet? $22,540 O $15,020 $10,220 $8,540