Question 954961
8 is for every hundred. That's what percent means, per-cent, per one hundred. You can either 8÷100 or 36.18×100. 
The convention (means the practice, the way it's generally done) is to take the per-cent and reduce it to per-one:
8÷100= 0.08 And we'll call the price, our unknown, x:
x- 0.08x = 36.18 Subtract on the left: 1x-0.08x = 0.92x
0.92x= 36.18 Divide both sides by 0.92
x = 39.33 was the original price