Employee earnings records for Waterway Company reveal the following gross earnings for four employees through the pay period of December 15. J. Seligman $90.900 $124.400 L. Marshall T. Olson R. Eby $114.400 $131,300 For the pay period ending December 31, each employee's gross earnings is $4,500. The 7.65% FICA tax rate consists of the Social Security tax rate of 6.20% on salaries and wages up to $128,400 and the Medicare tax rate of 1.45% on all salaries and wages. 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 $