32.75 + 39.88 = 72.63
72.63 x 114% = 72.63 x 1.14 = $82.7982 or $82.80 to the nearest cent.
114% is all of the cost of the meal plus 14 % extra for the tip. See how muliplying by 1.14 includes the $72.63 (this saves the step of adding it on at the end if you were only to find 14% of $72.63)
