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Default Need formula to calculate subtotal before sales tax

I have a spreadsheet showing a year's worth of invoices that have the
final totals listed, but I need a formula to show the subtotal before
the sales tax is added.

The example I am working from has me very frustrated, to say the
least. I feel REALLY dumb right about now!

Subtotal of Order = $253
Sales Tax = 8.75%
Final Total = $275.14

So, my year summary already shows the total ($275.14) and I need to
calculate and display the subtotal ($253). I know the subtotal in
this example because I went back and looked at the original invoice,
but I don't want to do that every time.

I won't even bother including my formulas, as I already know they are
wrong!

 
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