Begin by subtracting 35% from 100%, giving 65% which is equivalent to 0.65
Then multiply
147 * 0.67 = 98.49
Now for a sales tax you would want to multiply by 108.5% (or 1.085) as you are paying the previous price and them some
98.49 * 1.085 = 106.86165
You can round to the second decimal place since you can't have a monetary value less than a penny
your answer would be $106.86
