[tex]\begin{array}{|c|ll} \cline{1-1} \textit{a\% of b}\\ \cline{1-1} \\ \left( \cfrac{a}{100} \right)\cdot b \\\\ \cline{1-1} \end{array}~\hspace{5em}\stackrel{\textit{40\% of 59}}{\left( \cfrac{40}{100} \right)59}\implies 23.6~\hfill \underset{sale~price}{\stackrel{59~~ - ~~23.6}{35.4}} \\\\[-0.35em] ~\dotfill\\\\ \stackrel{\textit{8\% of 35.4}}{\left( \cfrac{8}{100} \right)35.4}\implies 2.832~\hspace{10em}\underset{\textit{sale price plus tax}}{\stackrel{35.4~~ + ~~2.832}{\approx 38.23}}[/tex]