E11-10 Employee earnings records for Slaymaker Company reveal the following gross earnings for four employees through the pay period of December 15. J. Seligman R. Eby $93,500 $113,600 L. Marshal T. Olson $115,100 $120,000 For the pay period ending December 31, each employee's gross earnings is $4,500. The FICA tax rate is 7.65% on gross earnings of $117,000. Instructions Compute the FICA withholdings that should be made for each employee for the Decemben pay period. (Show computations.) 31