We are going back to get its original price. We add something an additional price with the discounted price based on the price rate. We multiply $138 by 75% that is ($130)(0.75) = $97.50. So $97.50 is the additional price. So we add $97.50 + $130 = $227.50
We also express this using an algebra as we shorten our solution above. We equate into D + Dx = P D(1 + x) = P where P = original price x = price rate D = discounted The factor (1 + x) makes the discounted price to be an original price. So we plug in $130(1 + 0.75) = $227.50