Employee earnings records for Flint Company reveal the following gross earnings for four employees through the pay period of December 15. T. Tucker B. Bitney $106,700 D. Paiva $132,400 $131,100 N. Doane $134,900 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 $ D. Paiva $ B. Bitney $ N. Doanel $