well, the bill was actually "x", which oddly enough is the 100%, but we also know that the tip was $1.05 and that's 15% of the whole bill plus tax.
so if we know that 1.05 is 15% of "x", what the dickens is "x"?
well, as you can see, we know the tax was 8%, but, it doesn't really matter if it had been 25% or who knows, so long we know that 1.05 is 15% of the whole smack.