Answer :

I=PRT
8%/100=.08
$44=P(3)(.08)
14.67=P(.08)
P=183.33333333

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I=PRT
where I=interest
P=principal (amount invested)
R=rate
T=time period
44=P*8%*3
44=P*0.24
P=44/0.24
P=183.333333 (repeating decimal)