Employee earnings records for Bridgeport Company reveal the following gross earnings for four employees through the pay period of December 15. T. Tucker $ 105,900 D. Paiva $131,600 B. Bitney $130,300 N. Doane $134,100 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, e.g. 52.75.) T. Tucker $ 367.20 D. Paiva $ B. Bitney N. Doane