$\\\text{Rechenweg:} \\ \color{ff6600}{150.000{,}00€}\div \color{009999}{1{,}19}\,= \color{660099}{126.050{,}42€} \\ \color{ff6600}{150.000{,}00€}- \color{660099}{126.050{,}42€}\,= \color{cc0000}{23.949{,}57€} \\\text {oder} \\ \color{660099}{126.050{,}42€}\cdot \color{009999}{19}\div \color{006400}{100}\,= \color{cc0000}{23.949{,}57€}$

$\def\arraystretch{1.25} \textrm{Buchungssatz:} \\\begin{array}{l} \\{2400 \textrm{ FO}\,\,\, \textcolor{ff6600}{150.000{,}00€}}&&&\textrm{an}&\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,5000&\textrm{UEFE}&\textcolor{660099}{126.050{,}42€} \\&&&&\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,4800&\textrm{UST}&\,\,\,\textcolor{cc0000}{23.949{,}57€} \end{array}$