Emma can spend $____ on items.(Round to the nearest cent as needed.)

To calculate the total price after applying the sales tax, we just need to apply the sales tax to the final values of the items.
Let x be how much she can spent on items.
To apply 5% in x, this means we want to calculate the total value plus 5%, that is, 105%.
So, we can multiply x by 105%.
However, we need to do this with the percentage in the decimal form:
[tex]105\%=1.05[/tex]So, the value of x after the sales tax will be:
[tex]x\cdot1.05[/tex]Since she has 80, this final price can be at most 80, so:
[tex]80=x\cdot1.05[/tex]Now, we just need to solve it.
To do it, let's first switch the sides so the variable x is to the left:
[tex]\begin{gathered} 80=x\cdot1.05 \\ x\cdot1.05=80 \end{gathered}[/tex]Now, we can divide both sides by 1.05 so that we nd up with only x on the left side:
[tex]\begin{gathered} x\cdot1.05=80 \\ \frac{x\cdot1.05}{1.05}=\frac{80}{1.05} \\ x=76.19047\ldots \\ x\approx76.19 \end{gathered}[/tex]So, she can spend approximately $76.19 on items.