Sunland Company's payroll for the pay period ended October 31, 2021 is summarized as follows:

Department Payroll		Total Wages			Federal Income Tax Withheld			Amount of Wages Subject to Payroll Taxes
								F.I.C.A.			Unemployment
Factory			$75000			$9000			$72000			$32000
Sales			22000			3000			15000			2000
Office			19000			3000			7000			-
			$116000			$15000			$94000			$34000

Assume the following payroll tax rates:

F.I.C.A. for employer and employee		7.65% each
Unemployment		3%

What amount should Sunland accrue as its share of payroll taxes in its October 31, 2021 balance sheet?