Answer:
.
Explanation:
Equation for direct proportion:
y=kx
, where x= independent variable ,
y=dependent variable.
k= proportionality constant
Here, State sales tax S is directly proportional to retail price p.
Also, dependent variable= S, independent variable =p
Required equation: S= kp
Put S= 12.32 and x= 142

Hence, the required equation is
.