View Policies Current Attempt in Progress Employee earnings records for Sunland Company reveal these gross earnings for four employees through the pay period of December 15. J.Seligman R. Eby $88,300 $105,900 L. Marshall T. Olson $108,500 $138,500 For the pay period ending December 31, each employee's gross earnings is $5,300. The FICA tax rate is 7.65% on gross earnings of $132,900. 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 eTextbook and Media