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Let the bill after 30% discount be Rs x According to the question, (x ×118)/100 = 4,743 – 200 ⇒ (x ×118)/100 = 4,543 ⇒ x = (4,543 ×100)/118 = Rs 3,850 ∴ Service charge = (3850 × 8)/100 = Rs 308 Alternate Method: Let total amount = 100 Amount after discount = 100 – 30 = 70 Service tax = 70 × (10/100) = 7 Service charge = 70 × (8/100) = 5.6 Total = 70 + 7 + 5.6 = 82.6 Shubham paid = 4743 - 200 = 4543 Now, 82.6 ----- 4543 Then, 5.6 = (4543/82.6) × 5.6 = Rs. 308
For the current period, inappropriate capitalization is most likely to:
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