Willow Corp's payroll for the period ended October 31, 2020 is summarized as follows: Department Amount of Wages Subject to Payroll Taxes Payroll Total Wages Income Tax Withheld EI CPP/QPP $66,000 Factory $10,000 $22,000 $75,000 22,000 Sales 3,000 16,000 2,000 Office 18,000 $115.000 2,000 $15,000 8,000 $90,000 $24.000 Assume the following payroll tax rates: CPP/QPP for employer and employee Employment Insurance 4.95% each 1.66% for employee 14 times employee premium for employer To the nearest dollar what amount should Willow accrue as its share of payroll taxes in its October 31, 2020 statement of financial position? $4,853.40 O $5,012.76 $4.455.00 $20,070