There is a sales tax of $4 on an item that cost $54 before tax. The sales tax on a second item is $1

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There is a sales tax of $4 on an item that cost $54 before tax. The sales tax on a second item is $14. How much does the second item cost before tax?

Sales Tax on First Item = Tax Amount / Before Tax Sale Amount
Sales Tax on First Item = 4/54
Sales Tax on First Item = 0.07407407407

For the second item, let the before tax sale amount be b. We have:
0.07407407407b = 14

To solve this equation for b, we type it in our search engine and we get:
b = 189