Thanks Barry for that.
i tried barry's way and and it works ....
<TABLE style="WIDTH: 344pt; BORDER-COLLAPSE: collapse" border=0 cellSpacing=0 cellPadding=0 width=459><COLGROUP><COL style="WIDTH: 42pt" span=2 width=56><COL style="WIDTH: 44pt; mso-width-source: userset; mso-width-alt: 2517" width=59><COL style="WIDTH: 53pt; mso-width-source: userset; mso-width-alt: 2986" width=70><COL style="WIDTH: 44pt; mso-width-source: userset; mso-width-alt: 2517" width=59><COL style="WIDTH: 119pt; mso-width-source: userset; mso-width-alt: 6784" width=159><TBODY><TR style="HEIGHT: 12pt" height=16><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: #376091; WIDTH: 42pt; HEIGHT: 12pt; BORDER-TOP: windowtext 0.5pt solid; BORDER-RIGHT: windowtext 0.5pt solid" class=xl66 height=16 width=56>
A
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #376091; WIDTH: 42pt; BORDER-TOP: windowtext 0.5pt solid; BORDER-RIGHT: windowtext 0.5pt solid" class=xl66 width=56>
B
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #376091; WIDTH: 44pt; BORDER-TOP: windowtext 0.5pt solid; BORDER-RIGHT: windowtext 0.5pt solid" class=xl66 width=59>
C
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #376091; WIDTH: 53pt; BORDER-TOP: windowtext 0.5pt solid; BORDER-RIGHT: windowtext 0.5pt solid" class=xl66 width=70>
D
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #376091; WIDTH: 44pt; BORDER-TOP: windowtext 0.5pt solid; BORDER-RIGHT: windowtext 0.5pt solid" class=xl66 width=59>
E
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #376091; WIDTH: 119pt; BORDER-TOP: windowtext 0.5pt solid; BORDER-RIGHT: windowtext 0.5pt solid" class=xl66 width=159>
F
</TD></TR><TR style="HEIGHT: 12pt" height=16><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: #376091; HEIGHT: 12pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl67 height=16>
$767.99
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #376091; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl66>
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #376091; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl66>
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #376091; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl67>
$1,712.88
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #376091; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl67>
=Sum(A1:D1)
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #376091; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl66>
</TD></TR><TR style="HEIGHT: 12pt" height=16><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: #376091; HEIGHT: 12pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl66 height=16>
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #376091; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl66>
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #376091; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl66>
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #376091; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl66>
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #376091; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl65>
5%
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #376091; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl66>
Result
</TD></TR><TR style="HEIGHT: 12pt" height=16><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: #376091; HEIGHT: 12pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl66 height=16>
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #376091; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl66>
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #376091; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl66>
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #376091; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl66>
5% OF Total
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #376091; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl67>
=E1*E2
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #376091; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl68>
=INT(E1-E3)+0.99
</TD></TR><TR style="HEIGHT: 12pt" height=16><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: #376091; HEIGHT: 12pt; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl66 height=16>
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #376091; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl66>
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #376091; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl66>
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #376091; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl66>
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #376091; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl66>
</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #376091; BORDER-TOP: windowtext; BORDER-RIGHT: windowtext 0.5pt solid" class=xl67>
=INT(SUM(A1:D1)*0.95)+0.99
</TD></TR></TBODY></TABLE>