ANSWER
[tex]\begin{equation*} \$680 \end{equation*}[/tex]EXPLANATION
Let the regular price of the desk be x.
$176.80 is 26% of the regular price of the x. This implies that:
[tex]176.80=\frac{26}{100}*x[/tex]To find the regular price of the desk, solve the equation for x:
[tex]\begin{gathered} 176.80*100=26*x \\ \Rightarrow x=\frac{176.80*100}{26} \\ x=\$680 \end{gathered}[/tex]That is the regular price of the desk.