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When dealing with discounts, sometimes it's easier to think "how much am I paying" instead of "how much are they taking off of my total".

Your book costs $181.00, this represents 100% of the price of the book.
Since you are given a 40% discount, 100% - 40% = 60%.

You can think of it this way, the book is 40% OFF (discount), so we are paying 60% ON.

You will only be paying for 60% of the total cost of the book.

We need to find 60% of 181.

Simply use multiplication to find this out.

Convert 60% to a decimal in order to multiply. 60% is .6 (move the percent sign 2 places to the left, and change to a decimal)

181 * .6 = 108.6 or in currency $108.60

--

The normal method used goes as follows.

We find the discount first, 40% of 181.00 = .4 * 181 = $72.40

Then, we subtract the discount from the original price of the book.

$181.00 - 72.40 = 108.60

Notice we got the same answer using this method as we did by using the OFF/ON method.

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Q: If the book cost 181.00 with a 40 percent discount what is the price of the book?
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