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 $$).$

Employee Marital

Status Withholding

Allowances Pay Period Gross

Earnings Income Tax

Withholding

White, W$.$ S $0$ Semimonthly $$1,514$