Solve the problem where the amount of wages $($after subtracting withholding allowances$)$ is over $$551$ but not over $$1,767$ so the amount of income tax to withhold is $$39\mathrm{.}70$ plus $12\%$ of excess over $$551.$

Use the percentage method of income tax calculation to complete the payroll roster $($in $ $).$

$\backslash$table$[[$Employee$,\backslash$table$[[$Marital$],[$Status$]],\backslash$table$[[$Withholding$],[$Allowances$]],$Pay Period,$\backslash$table$[[$Gross$],[$Earnings$]],\backslash$table$[[$Income Tax$],[$Withholding$]]],[$White$,$ W$.,S,0,$Semimonthly,$$1,205,$$