Emily meal cost 32.75 and darren's meal cost 39.88 . emily treats darren by paying for both meals, and leaves 14% tip. find the total cost

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)