$32.072 ≈ $32.07
20% of $38 is equal to $7.60
$38 - $7.60 = $30.40
5.5% of $30.40 = 1.672
$30.40 + $1.672 = $32.072
13 x 85 = 1105
78 + 91 = 169
169 / 1105 = 6.5
5x-13=15+7x
-13=15+2x
-28=2x
-14=x
You do 5.5x4=22, so you can drive 22 miles for every gallon of gas.