Answer:
$67.12
Step-by-step explanation:
The total cost including tax is the sum of the $25 gift certificate amount and the additional $44.80.
total cost including tax = $25 + $44.80 = $69.80
The cost before tax is unknown, so let x = cost before tax.
x is 100% of the cost of the dinner before tax.
Since the tax is 4%, the additional tax is 4% of x, or 0.04x.
The total cost including tax is x + 0.04x = 1.04x.
The total cost including tax is $69.80, so
1.04x = 69.80
Divide both sides by 1.04:
x = 67.11538...
The cost before tax was $67.12.