[tex]\begin{array}{|c|ll} \cline{1-1} \textit{a\% of b}\\ \cline{1-1} \\ \left( \cfrac{a}{100} \right)\cdot b \\\\ \cline{1-1} \end{array}~\hspace{5em}\stackrel{\textit{60\% of 239.99}}{\left( \cfrac{60}{100} \right)239.99}\implies 143.994~\hfill \underset{\textit{sale price}}{\stackrel{239.99-143.994}{\approx 96}}[/tex]