Question 827265
There are many ways to solve this problem. One way to solve it is using proportions:

1. Set up proportions:

{{{(32.30/x)=(0.85/1.00)}}}

This is because the item is 85% of it's original price, and we want to find the full price.

2. Cross multiply:

{{{(32.30)*(1.00)=(0.85)*(x)}}}

3. Simplify:

{{{32.30=0.85x}}}

4. Divide by 0.85 to get:

[$38.00=x]