$\begin{array}{l}\\ \text{Rechenweg:}\\ \mathrm{5.550,00}€÷\mathrm{1,19}=\mathrm{4.663,87}€\\ \mathrm{5.550,00}€-\mathrm{4.663,87}€=\mathrm{886,13}€\\ \text{oder}\\ \mathrm{4.663,87}€\cdot 19÷100=\mathrm{886,13}€\end{array}$

$\begin{array}{l}\text{Buchungssatz:}\\ \begin{array}{l}\\ 6000\text{ AWR}\mathrm{4.663,87}€& & \text{an}& & & & 4400& \text{VE}\mathrm{5.550,00}€& \\ 2600\text{ VORST}\mathrm{886,13}€\end{array}\end{array}$