Let D represent the cost of the desk and T represent the tax paid.
Given,the cost of the desk plus the tax equals $131.44, so equation becomes
D + T = 131.44 ...(1)
As given, tax T equals 1/16 times the cost of the desk less 0.31 dollars, so equation becomes T = (1/16)D - 0.31
Now substituting the right side of this equation for T into equation (1 )for the total price
, so the first equation becomes:
D + (1/16)D - 0.31 = 131.44
Now adding 0.31 to both sides we get:
D + (1/16)D = 131.75
Since D is equivalent to (16/16)D we can substitute that for D and we get:
(16/16)D + (1/16)D = 131.75
= (17/16)D = 131.75
= 17D = 131.75*16
17D = 2108
D = 124
Hence, the cost of the desk is $124
So, Option D = $124.00 is correct