Employee earnings records for Slaymaker Company reveal the following gross earnings for four employees through the pay period of December 15. J. Seligman $89, 800 L. Marshall $115, 500 R.Eby $114, 400 T.Olson $123,000 For the pay period ending December 31, each employee's gross earnings is $4, 600. The FICA tax rate is 6.2% on gross earnings of $117,000, plus an additional 1.45% on all salary and wages without limitation. 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 $351.90 L. Marshall $114.75 R. Eby $198.90 T. Olson $0