178 = Y - (Y x 0.12)
Solve for Y: 178 = 0.88 Y
178 = 0.88 Y is equivalent to 0.88 Y = 178: 0.88 Y = 178
Divide both sides of 0.88 Y = 178 by 0.88: (0.88 Y)/0.88 = 178/0.88
0.88/0.88 = 1: Y = 178/0.88
178/0.88 = 202.273: Answer: |Y = 202.273