Employee earnings records for Slaymaker Company reveal the following gross earnings for four employees through the pay period of December 15. J. Seligman R. Eby $91,700 L. Marshall $113,900 T. Olson $115,200 $126,000 For the pay period ending December 31, each employee's gross earnings is $5,200. 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. withholdings that should be made for each employee for the December 31 pay period. Compute the FICA (Round answers to 2 decimal places, e.g. 52.75.) J. Seligman s L. Marshall R. Eby T. Olsorn