well, the snoboard for $230 is clearly more than 100 bucks, so it's on sale with a 20% off, how much will that be?
[tex]\begin{array}{|c|ll} \cline{1-1} \textit{a\% of b}\\ \cline{1-1} \\ \left( \cfrac{a}{100} \right)\cdot b \\\\ \cline{1-1} \end{array}~\hspace{5em}\stackrel{\textit{20\% of 230}}{\left( \cfrac{20}{100} \right)230}\implies 46~\hfill \underset{sale~price}{\stackrel{230~~ - ~~46}{184}}[/tex]
now let's apply as 12% tax on that sale amount
[tex]\begin{array}{|c|ll} \cline{1-1} \textit{a\% of b}\\ \cline{1-1} \\ \left( \cfrac{a}{100} \right)\cdot b \\\\ \cline{1-1} \end{array}~\hspace{5em}\stackrel{\textit{7\% of 184}}{\left( \cfrac{7}{100} \right)184}\implies 12.88~\hfill \underset{final~price}{\stackrel{184~~ + ~~12.88}{196.88}}[/tex]