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5 = b - n
b = t + n
= 5 + n
n = b + 5
b + n = 5 + n + 5 + b
= 10 + b + n
bruto = 5/2.12 = 235.84
netto = 235.84 - 5 = 230.84
maaf kalo ada salah perhitungan, semoga membantu /w/