E11-11 Employee earnings records for Cornelius Company reveal the following gross earn- ings for four employees through the pay period of December 15. J. Glozelle $93.500 L. Schooler $96,100 R. Jen $97.600 T. Crier $104.000 For the pay period ending December 31. each employee's gross earnings is $4.000. The FICA tax rate is 8% on gross earnings of $100,000. Instructions Compute the FICA withholdings that should be made for each employee for the December 31 pay period. (Show computations.)