$\\\text{Rechenweg:} \\ \color{ff6600}{5.550{,}00€ }\div \color{009999}{1{,}19}\,= \color{660099}{ 4.663{,}87€} \\ \color{ff6600}{5.550{,}00€ }- \color{660099}{ 4.663{,}87€}\,= \color{cc0000}{886{,}13€} \\\text{oder} \\ \color{660099}{4.663{,}87€}\cdot \color{009999}{19}\div \color{006400}{100}\,= \color{cc0000}{886{,}13€}$

$\def\arraystretch{1.25} \text{Buchungssatz:} \\\begin{array}{l} \\{6000 \text{ AWR}}\,\,\,\,\,\,\,\,\,\, \color{660099}{ 4.663{,}87€}& &\,\,\,\,\text{an}&&&&4400&\text{VE}\,\,\,\, \color{ff6600}{5.550{,}00€ }& \\{2600 \text{ VORST}}\,\,\,\,\,\,\,\,\, \color{cc0000}{886{,}13€} \end{array}$