The best thing to do is to find the cost of the two meals then find the tip. $32.75+$39.88= $72.63
You've then got to find the 14% tip, you can either do this by finding 1% and then multiplying by 14. Or, you can divide the total answer by 100, and mutiply by 14.
$72.63/100= $0.73 (rounded) and then multiply this by 14, gives you $10.22
You've then got to add $72.63 to $10.22, and this gives you $82.85
Therefore, the total cost of the meal is $82.85
Hope this helps :)