All you have to do is divide 321 by 3 to get $107.00 each night
I don’t see the image can you please add one to the comments so I can answer it. Thanks
Let us assume the total amount of meal charge paid by Michael without tax = x
Then
Amount paid to the waiter by Michael = 15x/100
Sales tax paid by Michael = 5x/100
Now we get the equation as
x + (5x/100) + (15x/100) = 18
(100x + 5x + 15x)/100 = 18
120x/100 = 18
120x = 1800
x = 1800/120
= 180/12
= 15 dollars
So the amount paid by Michael for the meal before tax and tip is $15. I hope the procedure is clear enough for you to understand.