Employee earnings records for Crane Company reveal the following gross earnings for four employees through the pay period of December 15. J. Seligman R. Eby $91,100 $106,000 L. Marshall T. Olson $108,100 $145,000 For the pay period ending December 31, each employee's gross earnings is $5,200. The FICA tax rate is 7.65% on gross earnings of $127,200. 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 $ L. Marshall $ R. Eby $ T. Olson $