The data file: payroll.out contains the data shown below
(reproduced from W.B.Khan p 117).

The data consists of 5 lines, each line consisting of:

In columns 01-20: the employee name
In columns 21-25: 5 spaces
In columns 26-31: the employee pay rate, followed by 5 spaces
In columns 32-36: 5 spaces
In columns 37-42: the employee (number-of) hours worked

In addition, we need to add a line-feed, located in column 43.

------------------------------------------------------
Column # : 0000000001111111111222222222233333333334444
Column # : 1234567890123456789012345678901234567890123
------------------------------------------------------
Line #1:   carl rahner              012.00     040.00
Line #2:   john smith               015.00     080.00
Line #3:   sandy white              009.50     085.00
Line #4:   cindy davis              020.00     060.00
Line #5:   paul cooper              016.00     075.00