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E11.10 (LO3), AP Employee earnings records for Slaymaker Company reveal these gross earnings for four employees through the pay period of December 15 . \begin{tabular}{lrlr} J. Seligman & $93,500 & L. Marshall & $115,100 \\ R. Eby & $113,600 & T. Olson & $140,000 \end{tabular} For the pay period ending December 31 , each employee's gross earnings is $4,500. The FICA tax rate is 7.65% on gross earnings of $132,900. Instructions Compute the FICA withholdings that should be made for each employee for the December 31 pay period. (Show computations.) Prepare payroll register and record payroll and payroll tax expense