She pay both meals (32.75 + 39.88) and leave a 14% tip of this value
32.75 + 39.88 = $72.63
It's 100% of the price, but she leave a 14% tip, which means that she paid 114% of the value
$72.63 ------------- 100%
$x -------------------- 114%
Multiply in cross
100.x = 72,63 . 114
100x = 8279,82
x = 8279,82
x = $82.7982
The total cost was $82.7982, the minor dolar coin is 0.01, so she left $82.80