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

J. Seligman $87,800 L. Marshall $108,100

R. Eby $106,400 T. Olson $132,500

For the pay period ending December 31, each employee's gross earnings is $5,100. The FICA taxrate is7.65% on gross earnings of $127,200.

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=$