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 $93,500 L. Marshall $115,100 R. Eby $113,600 T. Olson $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 December 31 pay period. (Show computations.)