so the regular price is $198, and it got discounted by 40%.
if we take 198 to be the 100%, what is the 40% off that?
[tex] \bf \begin{array}{ccll}
amount&\%\\
\text{\textemdash\textemdash\textemdash}&\text{\textemdash\textemdash\textemdash}\\
198&100\\
x&40
\end{array}\implies \cfrac{198}{x}=\cfrac{100}{40}\implies \cfrac{198\cdot 40}{100}=x\implies 79.2=x
\\\\\\
\stackrel{\textit{regular price}}{198}~~-~~\stackrel{\textit{40\% discount}}{79.2}\implies \stackrel{\textit{sale price}}{118.8} [/tex]