First, turn 9.75% into a decimal. Move the decimal one place to the right. now, multipy 0.0975 by 816.98. Then take 79.65555 and round it to the nearest cent. Now take that number (79.66) and add it to 816.98.
To find the final price of the laptop you take the entire price of the laptop, 1, and add the sales tax amount of .0975 to get 1.0975. You multiply this amount with the listed price to get the final amount paid, the laptop plus sales tax. $816.98 x 1.0975 = 896.6356. This rounds to 896.64