including a 5% sales tax, an inn charges $197.40 per night. find the inns nightly cost before tax is added.

Explanation:

Step1: Let the cost before tax be $x$.

The total cost including 5% tax is $x + 0.05x=1.05x$.

Step2: Set up the equation.

We know that $1.05x = 197.40$.

Step3: Solve for $x$.

$x=\frac{197.40}{1.05}$ $x = 188$

Answer:

$188$