draw a square with side length of 4. all four angles are 90 degrees and all four sides are 4.
then draw a rectangle with length of 9 and with of 2. all four angles would be 90 degrees, but the proportion of the 2 sides are different when compared to the sides of the square.
the book shelf arrived at the wholesale price = $ 147
mark up on the furniture = 60 %
so the cost price = $147
markup = 60% = 0.60
so using the formula
sale price = cost price + cost price * markup percentage
sale price = 147 + 147*(0.60)
sale price = $ 235.20