% Employee earnings records for Borelas Restaurant reveal the following gross earnings for four employees through the pay period of December 15. $62,500 D. Chambers $64,300 C. Mull T. Olejnik $65,000 L. Church $64,600 For the pay period ending December 31, each employee's gross earnings is $2,000. The FICA tax rate is 8 percent on gross earnings of $65,000. Instructions Compute the FICA withholdings that should be made for each employee for the December 31 pay period. (Show computations.)