why was it 1.07 and not .07 uses to calvulate the outcome

Toplc: Sales Taxes Payable 7. Erkirt Company sold merchandise for which it received total cash payments of $1,316,100. A T\% sales tax was included in the total cash payments The proper amount to record as sales would be: A) 51,409,227 B) 51,223,973 C) 51,284,000 D) 51,230,000 Answer, D Rationale: X+0.07X=$1,316,1001.07X=$1,316,100X=$1,230,000 can someone please explain to me, why was 1.07 and not. .07 used to calculate the