Arthur D. answered 08/27/15
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assuming the $92.96 includes the 8.5% sales tax...
8.5%=0.085
1.085*n=$92.96
n=92.96/1.085
n=$85.68
$85.68 is 60% of the original price because there is a 40% discount
85.68=60%*p
85.68=0.6*p
856.8=6*p
p=856.8/6
p=$142.80 is the original selling price