Answer is in a photo. I can only upload it to a file hosting service. link below!
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This is the answer to 67,473 divided by 32. I hoped this helped. I used colors to hopefully help you more.
Sara works 46 hours per week
9 hours are overtime and 37 hours are regular time
pay rate at time and a half: 10.20∗1.5=15.30
regular hours plus overtime pay
37∗10.20=377.40
9∗15.30=137.70
Income due to tips
Total hours worked∗60per hour∗20%
46∗60∗.20=552
Weekly Income=Hourly income + tips
Weekly Income=377.40+137.70+552.00
Weekly Income=1067.10
Annual income=Weekly income∗52
Annual income=55489.20