. Private Sub btnCalculate Click(...) Handles btncalculate.click Dim price, salesTaxRate, cost As Decimal price-29.95D salesTaxRate 0.05D Findcost (price, salesTaxRate, cost) txtResult.Text cost.Tostring ("C") PEice 29. 9500sTaxtate, coat a Deadas End Sub Sub Findcost (price As Decimal, salesTaxRate As Decimal, ByRef cost As Decimal) cost = price * (1 + salesTaxRate) End Sub