Employee earnings records for Blue Spruce Company reveal the following gross earnings for four employees through the pay period of December 15. T. Tucker $ 105,800 D. Paiva B. Bitney $131,500 $130,200 N. Doane $134,000 For the pay period ending December 31, each employee's gross earnings is $4,800. The FICA tax rate is 7.65% on gross earnings of $132,900. Compute the FICA withholdings that should be made for each employee for the December 31 pay period. (Round answers to 2 decimal places, eg. 52.75) T. Tucker D. Paiva B. Bitney N. Doane 10 S S 367.20