The sales are $8095.24.
We can set up an equation for this. Let x be the amount of sales. 5.25% = 5.25/100 = 0.0525.
275+0.0525x=700
Subtract 275 from both sides:
275+0.0525x-275 = 700-275
0.0525x=425
Divide both sides by 0.0525:
0.0525x/0.0525 = 425/0.0525
x = 8095.24