8100×x+117,760=x\; \frac{8}{100} \times x + 117,760 = x1008×x+117,760=x
x−8x100=117,760x - \frac{8x}{100} = 117,760x−1008x=117,760
92x100=117,760\; \frac{92x}{100} = 117,76010092x=117,760
x = 117,760 × 10092\; \frac{117,760 \; \times \; 100}{92}92117,760×100
Selling price = N128,000