cena brutto = 4 305 zł
VAT = 23%
100% + 23% = 123% = 1,23
[tex]Cena \ netto =\frac{cena \ brutto}{1,23}\\\\Cena \ netto = \frac{4305 \ zl}{1,23}=\boxed{3 \ 500 \ zl}[/tex]
Lub z proporcji:
123% ---- 4 305 zł
100% ---- x zł
x = 4305 · 100%/123%
x = 3 500 zł
Odp. Cena netto tego telewizora to 3 500 zł.