Employee earnings records for Slaymaker Company reveal the following gross earnings for four employees through the pay period of December 15.

J. Seligman		$88,700		L. Marshall		$116,000
R. Eby		$113,700		T. Olson		$127,000

For the pay period ending December 31, each employees gross earnings is $5,300. 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: $________

L. Marshall: $________

R. Eby: $_______

T. Olson: $_______