A desk is on sale for $221.40, which is 73% less than the regular price.

Since it is 73% less we need to do 100-73=27. this means that 27% of the original price is left. so we must devide 221.40 by 27% to find what 1% of original price was = 8.2. so $8.2 is 1% of original price, therefore the original price is 8.2*100 = $820