For the pay period ending December 31 , each employee's gross earnings is $5,100. The FiCA tax rate is 7.65% on gross earmings of $132,900 Compute the FICA withholdings that should be made for each emplovee for the December 31 pay period. (Round answers to 2 decimal places eg. 5275 . Employee earnings records for Waterway Company reveal these gross eamings for four employees through the pay period of December 15 . For the psy period ending December31. each emplovee's gross earnings is 55,100 . The FiCA tan rate is 7.65% on gross earnings of $132,900 Compite the FICA withioldings that should be made for each emplovee for the December 31 pay period. (Round answers to 2 decimol placeses 52.75)