Question

A sofa is on sale for $442, which is 85% of the regular price.

Answer 1

You probably want to know how much is the regular price:
X*0.85 =442$ /0.85
X = 442$/0.85
X = 520$
Regular price is:520$

Answer 2

$\frac{442}{x} = \frac{85}{100} \\85x = 44200\\x = \frac{44200}{85} = 520$

Original price is 520