Dawn,

Think about this situation from the shopkeepers point of view. She sold you a hat that was marked $30.00 and she needed to add the tax of 6%. Her calculation would be

$30.00 + 0.06 × $30.00 = 1.06 × $30.00 = $31.80.

So the shopkeeper's calculation is

1.06 × (item price) = customer cost.

She knows the item price so her calculation is a multiplication. You on the other hand have the customer cost but not the item price so this equation is

1.06 × (item price) = $92.75.

How do you calculate the item price? Once you have the item price you can check your answer by applying the shopkeeper's calculation.

I hope this helps,
Penny