I don't know how to do it. Please help me. Thanks so much

Employee earnings records tor Cardinal Company reveal the following year to date gross earnings through December 15: C. Ogle 103, 500 D. Delgado $107, 100 L. Jeter $107, 600 T. Spivey $113,000 For the semi-monthly pay period ending on December 31, each employee's gross pay was $4,000. The FICA tax rates are 6.2% on the first $ 110,000 for OASDI and 1.45% on all wages for HI. Compute the FICA taxes to be deducted from each employee's gross pay for the semi-monthly pay period ending December 31