Employee earnings records for Waterway Company reveal these gross earnings for four employees through the piy period of December 15 For the pay period ending December 31 , each employee's gross earnings is $5.100. The FiCA tax rate is 7.65% on gross earnings of 5132,900 Compute the FICA withholdings that should be made for each employee for the December 31 pay period. (Round onswers to 2 declmal places es. 52.75.)