Employee earnings records for Concord Company reveal these gross earnings for four employees through the pay period of Decembe 15. J. Seligman $93,200 L. Marshall $108,700 R. Eby $106,100 T. Olson $140,500 For the pay period ending December 31, each employee's gross earnings is $4,900. 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.) J. Seligman 37485 L. Marshall $ 37485 R. Eby $ 37485 T. Olson $ 7105