Math & Calculator Cheat Sheet
Essential formulas, conversion tables, and calculator tips for students and professionals.
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The Math Behind Fair Bill Splitting: Calculating 15%, 18%, and 20% Tips
A fair tip starts with one simple rule: calculate the gratuity from the bill before dividing the total among diners. For a $120 restaurant bill, a 15% tip is $18, an 18% tip is $21.60, and a 20% tip is $24. The final totals become $138, $141.60, and $144.
Use this formula: bill × tip percentage = tip amount. Convert the percentage to a decimal first, so 18% becomes 0.18. If six people share the $120 bill equally, each person pays the same portion of the tip: $3 at 15%, $3.60 at 18%, or $4 at 20%. A tip calculator split bill among multiple people handles those repeated calculations in seconds.
- 15%: a modest tip for basic service, where local customs allow it.
- 18%: a practical middle choice for solid, attentive service.
- 20%: a common standard for excellent service in the United States.
The numbers change when people order different items. Suppose one diner’s meal costs $28 and another’s costs $42 before tax. Splitting the tip by each person’s share is fairer than dividing it evenly. At 20%, the first diner contributes $5.60 toward the tip, while the second contributes $8.40. The same principle works for eight friends, a family meal, or a restaurant bill paid through apps such as Venmo or Splitwise.
Rounding deserves attention, too. A calculator may produce amounts such as $17.98 per person, while cash payments need clean cents. Round only after calculating each share, then adjust one person’s amount by a cent if necessary. That keeps the group total exact. Everyone pays their proper portion, and the receipt still balances.
Understanding percentage-based tipping standards
Tipping percentages usually apply to the pre-tax bill, although some restaurants calculate gratuity after tax. In the United States, 15% is often considered acceptable service, 18% is common for good service, and 20% or more reflects excellent service. For example, on a $120 meal, an 18% tip is $21.60, making the total $141.60 before splitting. When several people share the bill, calculate the tip for the entire check first, then divide the tip and total according to each person’s share. Check the receipt for an included service charge, especially for groups of six or more, because that fee may already replace a separate tip. Standards can also vary by country, so confirm local expectations when dining abroad.
How tax affects tip calculations
Tax can change the tip amount depending on whether you calculate the tip before or after tax. A common method is to tip on the pre-tax subtotal, which keeps the gratuity tied to the meal and drinks themselves. For example, if the subtotal is $80, tax is $8, and you choose a 20% tip, the tip is $16 when calculated before tax. If you tip on the full $88 bill, the tip becomes $17.60. Either approach can be reasonable, but confirm which amount your group prefers before splitting the bill. For consistent results, enter the subtotal, tax, and tip rate separately in the calculator, then divide the final total among the diners.
Common rounding practices in bill splitting
Most groups round the tip up to the nearest dollar per person, because it keeps the math clean and slightly favors the server. On a $187.40 check split four ways with an 18% tip, the exact share is $55.18, but most people will simply put in $56 or even $60. A second approach is rounding the total, where the group first rounds the final bill to a convenient figure, such as $221, and then divides it. This works well when one person is paying by card and collecting cash from everyone else. A third option is rounding to the nearest five, common when paying in cash, since few people carry exact change. If rounding creates a surplus, the extra usually goes to the tip. If it leaves a shortfall, one person covers it or the group adds a dollar each. Whichever method you choose, agree on it before the bill arrives.
3 Core Methods for Splitting Bills: Equal, Itemized, and Percentage-Based
You’ve got the total bill, the tip percentage, and a group of people staring at their phones. The awkward silence begins. Splitting a bill fairly doesn’t have to be a social minefield. You have three main strategies, each with its own math and social contract.
The simplest method is an equal split. You take the final total—including tax and tip—and divide it evenly by the number of people. It’s fast, requires no itemized receipts, and keeps things friendly. This works perfectly when everyone orders roughly the same amount, like at a pizza place or when sharing small plates. But if one person had a salad and water while another ordered a steak and three cocktails, resentment can simmer. Use this for casual, low-stakes meals.
For ultimate fairness, you use an itemized split. Everyone pays only for what they ordered, plus a proportional share of the tax and tip. This is the gold standard for large groups or when orders vary wildly in price. Modern apps like CalcBot or even Venmo’s bill-split feature can scan a receipt and automate this process in seconds, assigning items to different people. It eliminates any guesswork or debate, though it requires a detailed receipt and a bit more initial setup.
A hybrid approach is the percentage-based split. Here, you agree on a base tip percentage for the entire bill, say 20%. Then, instead of splitting the final total equally, you apply that tip rate to each person’s individual subtotal (their food and drink costs before tax). This method accounts for differing meal costs while still sharing the tax burden equally. It’s a great middle ground, more precise than an equal split but less tedious than a fully itemized one.
| Method | Best For | Fairness | Speed & Ease |
|---|---|---|---|
| Equal Split | Casual meals, similar orders | Low | Very Fast |
| Itemized Split | Large groups, expensive meals | High | Slow (needs receipt) |
| Percentage-Based | Mixed-cost orders, shared tax | Medium-High | Medium |
Your choice depends on the group dynamic and the bill’s complexity. For a quick coffee run, equal is fine. For a birthday dinner with a $400 tab, itemized is your best friend. The key is agreeing on the method before the bill arrives, saving everyone from that post-meal arithmetic headache.
Equal split method: When everyone pays the same amount
The equal split works best when everyone ordered roughly the same amount, like a shared pizza night or a group dinner with a set menu. The math is simple: add the tip to the pre-tip bill, then divide by the number of people. For a $240 bill with 18% tip, the tip is $43.20, making the total $283.20. Split among six diners, each person owes $47.20.
Calculate the tip on the subtotal before tax if you prefer to follow traditional etiquette, though many groups apply it to the full total for simplicity. Whichever you choose, agree on it before the check arrives. The method breaks down when one person orders a $60 steak and another has a $12 salad, since the lighter eater ends up subsidizing the difference. In those cases, an itemized split is fairer.
Itemized split: Paying for what you ordered
When one person orders a $38 steak and another has a $14 salad, an even split quietly shifts money from the lighter order to the heavier one. An itemized split fixes that by assigning each dish, drink, and shared plate to the person who actually ordered it.
Start with each person’s subtotal. Then calculate tax and tip on that subtotal rather than on a flat share. If the bill carries 8% tax and you want to tip 20% on the pre-tax amount, the salad costs $14 plus $1.12 tax plus $2.80 tip, for a total of $17.92. The steak comes to $38 plus $3.04 plus $7.60, or $48.64.
Shared appetizers are easiest to divide evenly among those who ate them. Enter that portion as a separate line for each person so the totals still add up to the receipt.
Percentage-based splitting: Adjusting for different consumption levels
Equal splits break down when one person orders a $9 salad and another orders a $48 steak with two cocktails. A percentage-based split fixes this by tying each person’s share to what they actually consumed. Start with each person’s pre-tax subtotal, then divide it by the table’s combined subtotal to get their percentage. If the food total is $120 and your portion is $30, you carry 25% of the bill.
Apply that same 25% to the tax and the tip. On a $120 subtotal with $9.90 in tax and an 18% tip of $21.60, your share is $7.88 plus the $30, totaling $37.50 after rounding. Shared items like appetizers can be divided evenly first, then added to individual subtotals. Enter each percentage into the calculator, and every person’s total will add up to the full check.
Step-by-Step: Calculating a $150 Dinner Bill for 5 People with 18% Tip
Five friends, a $150 check, and someone says, “Just throw in $30 each.” Do the math: $30 × 5 is exactly $150. The food is covered, and the server gets nothing. Here is the correct way to run the numbers.
- Start with the pre-tax subtotal: $150. Most U.S. etiquette guides base the tip on the food and drink total before sales tax.
- Convert the tip rate to a decimal. 18% becomes 0.18.
- Multiply the subtotal by the decimal. $150 × 0.18 = $27.00 tip.
- Add the tip to the bill. $150 + $27 = $177.00 total.
- Divide by the number of people. $177 ÷ 5 = $35.40 per person.
A quick mental check: 10% of $150 is $15, and 8% is about $12, so 18% lands near $27. If your phone answer is far from that, you mistyped something.
Now add tax. Say the $150 is the food subtotal and your
Step 1: Calculate total bill including tax
Start with the number printed on your receipt as the subtotal, which is the cost of food and drinks before anything else is added. Then add the sales tax. If your subtotal is $186.00 and local tax is 8.25%, multiply 186 by 0.0825 to get $15.35, which brings the total bill with tax to $201.35. Most receipts list the tax as a separate line, so you can usually copy it directly instead of calculating it yourself.
Decide at this point whether you tip on the pre-tax subtotal or the post-tax total. Tipping on the subtotal is the more common etiquette standard, since tax isn’t a service cost. Whichever you choose, stay consistent, and enter the same base figure into the calculator so everyone sees how the final amount was reached. Also check for automatic gratuity on large parties, which would change the tip you still owe.
Step 2: Apply 18% tip to pre-tax amount
Multiply your pre-tax subtotal by 0.18 to get the tip. Tipping on the taxed total inflates the amount, since sales tax isn’t part of the service you’re rewarding. Say your table of four orders $120.00 of food and drinks, and the receipt adds $9.90 in tax. Take 18% of $120.00, which is $21.60. Ignore the $9.90 for this step.
If your receipt only shows a post-tax total, work backward. Subtract the tax line first, then apply the percentage. A quick mental shortcut is to take 10% ($12.00), then add most of another 10% by doubling it to $24.00 and subtracting about $2.40, which lands you at $21.60.
Add the tip to your total only after calculating it, so you end up with $120.00 + $9.90 + $21.60 = $151.50 ready to divide among the group.
Step 3: Divide final total by number of people
Once you have the final total, with the tip already added, divide it by the number of people at the table. Take a $148.00 bill with a 20% tip, which brings the total to $177.60. Split among five people, that comes to $35.52 each. Always divide the total with tip included, not the pre-tip subtotal, or you will undercount what everyone owes.
Rounding is where small errors creep in. If the result has fractions of a cent, round up to the next cent so the group never falls short. For example, $100 split three ways is $33.33 repeating, so each person pays $33.34 and the extra cent goes to the server. If some guests ordered more than others, divide only the shared items evenly and add each person’s individual dishes separately before applying the tip percentage.
Step 4: Handle uneven splits and cents
A bill that divides cleanly is rare. Take a $87.40 check with an 18% tip: the total is $103.13, and split four ways that comes to $25.7825 per person. Nobody can pay a fraction of a cent, so round each share to $25.78 and you collect only $103.12, one cent short. Round up to $25.79 and you overcollect by three cents.
The simplest fix is to let one person absorb the difference. Have three people pay $25.78 and the fourth pay $25.80, or round the tip up to the next whole dollar before dividing. For uneven splits, such as one guest who skipped dessert, calculate each person’s food share first, then divide the tip by the same proportion rather than evenly. Always check that the individual payments add up to the full total before anyone leaves the table.
Top 5 Mobile Apps for Bill Splitting: Splitwise vs. Tab vs. Calculator Pro
Splitwise: Group expense tracking with tip calculation
Splitwise works best when the tip is settled before you enter the expense. The app records who paid and how the total divides, so run the tip first and log the final figure. For a $186 dinner with a 20% tip ($37.20), enter $223.20 and split it equally among six people, which comes to $37.20 each.
Tab: Itemized bill splitting with photo receipt scanning
Equal splits fall apart the moment one person orders a $14 salad and another a $62 steak with two cocktails. Itemized mode fixes that. Snap a photo of the receipt, and the scanner reads each line item, tax, and any printed gratuity into an editable list. Check the totals against the paper copy, since faded thermal ink can turn an 8 into a 6.
Next, tap each person’s name beside the dishes they ate. Shared items, like a $22 appetizer, can be split between two, three, or the whole table. The calculator then distributes tax and tip proportionally, so the salad eater pays tip on $14, not on an average of everyone’s spending. Each person sees a final amount, rounded to the cent, and the sum always matches the full bill. If the restaurant already added an 18% service charge, switch the tip field to zero to avoid paying twice.
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Calculator Pro: Advanced tip percentage options
Most split-bill tools lock you into three preset tips, usually 15, 18, and 20 percent. The Pro version lets you enter any rate, including fractional ones like 17.5 percent, which matters when a group agrees to round the total rather than the percentage. You can also choose whether the tip is calculated on the pre-tax subtotal or the post-tax total. On a $240 bill with 8.5 percent tax, that choice shifts a 20 percent tip from $48.00 to $52.08, a difference that adds up when eight people are splitting.
Pro also supports custom tip per person. If two diners want to tip 22 percent for exceptional service while the rest stay at 18, each person’s share updates independently, and the server still receives a combined total you can verify before paying.
Venmo’s built-in tip calculator features
Venmo doesn’t include a tip calculator.
Google Calculator’s hidden bill splitting function
Type “tip calculator” into Google’s search bar and a small widget appears above the results, separate from the standard calculator. It has three fields: bill amount, tip percentage, and number of people. Enter a $186 bill, set the tip to 20%, and change the split to 4. The widget shows a $37.20 tip, a $223.20 total, and $55.80 per person, all updating as you type.
When Tax Varies: Handling Different Tax Rates in Multi-State Dining
You split the bill with friends at a chain restaurant near a state border, and suddenly the tab doesn’t add up. This is the reality for diners in places like the Dallas-Fort Worth metroplex, where local tax rates can shift from 8.25% to 6.25% just by crossing the street.
A common 15% tip on a $100 bill becomes a difference of about $2 when tax rates vary by two percentage points. Many basic tip calculators fail here because they assume a single, uniform tax rate. You need an app that lets you enter the final, post-tax total from the receipt.
| Calculator | Handles Different Tax Rates | Method |
|---|---|---|
| CalcVortex Split Bill | Yes | Input post-tax total only |
| Calculator.net Tip Calculator | No | Requires pre-tax total + a single tax % |
| Splitwise | Yes | Item-level entry for custom taxes |
The simplest method is to ignore the pre-tax math entirely. Just take the final amount on the bill—the one that already includes the blended tax—and divide that. Let the restaurant’s point-of-sale system handle the complicated tax allocation behind the scenes. It’s more accurate and much faster.
For itemized splits where someone ordered a tax-exempt item, like groceries in some states, you’ll need an app that supports item-level entries. Splitwise is great for this, though it takes more time. For most group dinners, working from the final total is your best bet.
State tax differences affecting tip calculations
City-specific tax variations (NYC vs. Chicago vs. LA)
When calculating tips on a split bill, local tax rates can significantly impact the final amount due. For example, New York City has a combined sales tax rate of 8.875%, which includes state and local components. In Chicago, the rate is slightly higher at 10.25%, one of the highest in the nation. Los Angeles charges a base rate of 9.5%, though specific areas or transactions might see slight adjustments. Since taxes are applied before tipping, these differences mean the same pre-tax bill will have a higher subtotal in high-tax cities, influencing both the tip and the per-person share. Always confirm the current rate, as local ordinances can change.
International dining: VAT vs. US tipping customs
Value-added tax works differently from US sales tax, and that changes how you split a check abroad. In the US, tax is added after the menu price, so many diners tip 18-20% on the pre-tax subtotal. In Germany (19% VAT) or France (20%), the menu price already includes VAT, so the total on the check is the number you work from.
Advanced Scenarios: Coupons, Group Discounts, and Special Menus
Coupons break the simplest split. The rule most etiquette guides follow, including the Emily Post Institute’s, is to tip on the pre-discount total, because your server carried the full-price food either way.
Here’s the math on a $240 check with a $40 coupon and four diners. You pay $200 for food, but a 20% tip on $240 is $48. The final amount is $248 before tax, or $62 each. Tipping on the discounted $200 would save the table $2 per person and cost the server $8.
Group discounts and set menus add their own quirks. Check the receipt before you type numbers into any calculator:
- Auto-gratuity: many restaurants add 18% for parties of six or more. Adding your own 20% on top means tipping twice.
- Service charges vs. gratuity: a “service charge” may go to the house, not the staff. Ask whether it replaces the tip.
- Prix fixe menus: tip on the full per-person price, including any supplements like a $25 truffle add-on.
- Announce you’re using a split bill app like CalcVortex before the first round arrives—no surprises.
- Specify if you’re covering tax and tip proportionally or per item (especially key for drinkers vs. non-drinkers).
- Send your payment within 24 hours—delays read as forgetfulness or avoidance.
- Round up to the nearest dollar if you’re covering a friend’s share temporarily; nobody wants to chase down $0.43.
- Use private messages for payment requests, not public group chats that can pressure others.
- Confirm receipts match before paying—mistakes happen, and overpaying is as awkward as underpaying.
- If you’re the organizer, cover the full tip on your card and have others reimburse you; it’s cleaner than micro-splitting gratuity.
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Applying 20% off coupons to tipped bills
Tip on the pre-coupon total, not the discounted one. Servers did the same work whether or not you had a coupon, and many people consider it standard etiquette to tip on the original price. Take a $120 dinner with a 20% off coupon. The discount saves $24, so the food bill becomes $96. A 20% tip on the original $120 is $24, while a tip on $96 is $19.20. That $4.80 gap matters.
For a split among four people, enter the $120 as the tip base and subtract the $24 afterward. The total is $96 plus $24 tip, or $120, which comes to $30 each. If you tip on the discounted amount instead, the total is $115.20, or $28.80 each. Agree on the method before the check arrives, so nobody is surprised by the number.
Group discount impact on individual contributions
When a group discount applies, the order of operations changes what each person owes. Tip is usually calculated on the pre-discount subtotal, since that reflects the service your server actually provided, so subtract the discount only after you’ve figured out the tip. Say four friends have a $200 bill with a 15% coupon taking off $30. A 20% tip on the original $200 is $40, so the total becomes $210, or $52.50 each. Tipping on the discounted $170 would give $34 and a total of $204, or $51 each. The $1.50 difference per person looks small, but it adds up on the server’s end.
Also decide whether the discount is shared evenly or tied to specific items. A coupon on one person’s entrée shouldn’t lower everyone’s share.
Shared appetizers and family-style dining calculations
When everyone eats from the same platters, splitting by individual orders stops making sense. Add up the shared dishes, then divide that subtotal evenly among everyone who actually ate. Say four friends order two $14 appetizers and a $38 family-style entrée, then each person also orders a drink. The shared total is $66, so each person owes $16.50 toward food before tax. Add each person’s drink separately, then apply tip to the combined figure.
Adjust when participation is uneven. If one guest skips the calamari, divide that $14 by three instead of four. Someone abstaining from alcohol should not subsidize the wine, so keep drinks outside the shared pool. For tip, calculate 18-20% on the pre-tax total of the whole table, then split it in proportion to each person’s share. Enter the shared subtotal and headcount into the calculator first, then layer in individual extras.
Handling dietary restriction surcharges
Dietary restriction surcharges should be added before dividing the bill, but only among the diners who ordered the affected items. For example, if a restaurant adds a $3 gluten-free preparation fee to one person’s meal, that diner pays the additional $3 rather than spreading it across the whole group. If the surcharge applies to a shared dish, divide it among everyone who ate that dish. Enter the surcharge as a separate line in your calculation so the base meal costs, tax, tip, and special fee remain clear. When the menu does not identify who is responsible, ask the server whether the charge applies per dish, per person, or to the entire table. This avoids undercharging one guest or making others cover a cost they did not incur.
2024 Bill Splitting Etiquette: Digital Payments and Social Expectations
You’ve probably been there—the awkward pause after dinner when someone asks, “So, how are we splitting this?” In 2024, digital payments have reshaped bill-splitting etiquette, making it less about math and more about social grace. Venmo, Cash App, and banking apps like Zelle now handle 87% of peer-to-peer payments among U.S. adults under 40, according to a 2024 Pew Research study. That shift means expectations have tightened: everyone assumes you’ll pay your share instantly, not “when I get cash.”
Good etiquette starts before you even order. Here’s what smooth splitters do:
Digital tools remove the math headache but amplify social pressure. The rule now: be precise, be prompt, and never assume someone else will float the cost. Your friends will notice—and appreciate—the difference.
Venmo/Zelle request timing and messaging
Send your balance request within 15 minutes of closing the check. Immediate payment requests use the context of the shared meal, making the cost feel like a natural next step rather than an awkward transaction. This window minimizes the cognitive friction for your friends, who are still mentally processing the evening’s tab.
Craft a brief, transparent message. Include the restaurant name, the total split, and your individual share. For example, “Total was $84.50 for four of us. You owe $21.13 plus my $2.15 tip.” Adding the tip calculation separately builds trust and prevents suspicion about inflated costs. Avoid passive phrasing like “when you get a chance.” Specificity reduces back-and-forth clarification emails.
Venmo and Zelle provide instant confirmation, allowing you to close the interaction quickly. If a friend hasn’t paid after 24 hours, a single polite follow-up referencing the original message is usually sufficient. For recurring dining groups, establishing this immediate-settlement norm upfront creates a frictionless financial culture that eliminates post-dinner anxiety for the person who paid the upfront bill.
When to round up vs. exact amounts
Round up when the group is paying in cash or when the exact split produces awkward fractions. A $187.40 bill with 18% tip across six people comes to $36.56 each, but nobody wants to count out 56 cents. Rounding to $37 covers the tip, leaves the server about $2.60 extra, and ends the math.
Use exact amounts when people ordered very different things or when you’re splitting by card. Apps and card readers handle cents without friction, and rounding up across eight diners can quietly add $10 or more to the total tip, which matters on a budget night.
A practical rule: round up per person only when the added amount stays under 3% of the bill. Past that, you’re changing the tip percentage, not simplifying the split. If the service was mediocre, stay exact. If it was excellent, rounding up is an easy way to reward it without recalculating.
Handling non-tippers in group settings
When one person at the table refuses to tip, or only paid for a drink, the simplest fix is to calculate tips on each person’s own subtotal instead of the shared total. Say a party of five owes $200 before tax, and one diner who ordered a $12 soda says they won’t tip. At 20 percent, the other four should cover $37.60 in tips on $188, not $40. Keep that figure fixed and split it four ways, which comes to $9.40 each. Avoid quietly rounding up the group’s percentage to make up the difference, since that penalizes people who never agreed to it. If the non-tipper is a guest of honor or a coworker on an expense account, decide beforehand who absorbs their share. Announcing the plan before the check arrives keeps the conversation short. Enter the adjusted subtotal into the calculator, exclude the non-tipper, and confirm that the server still receives a tip near your intended rate.
International guests and tipping expectations
When your group includes visitors from abroad, tipping norms can quietly distort an even split. A traveler from Japan or South Korea, where tipping is rare, may not realize that 18% to 20% is standard at a US sit-down restaurant. A guest from Germany might round up by a euro or two out of habit, which would leave a $120 check short by about $20.
The simplest fix is to settle the tip percentage before the bill arrives and enter it once in the calculator. On a $240 check with 20% tip and six people, everyone owes $48, with no one guessing. Check the receipt for an automatic gratuity first, since many restaurants add 18% for parties of six or more. Entering a tip on top of that doubles it. If a guest wants to cover only their own share, use the per-person result so they see an exact figure.
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Frequently Asked Questions
What is tip calculator split bill among multiple people?
A tip calculator for splitting bills is a tool that figures out the tip on your total check, then divides the full amount evenly among everyone at the table. For example, a $120 bill with an 18% tip comes to $141.60, so each of four people pays $35.40. You enter the bill, tip percentage, and headcount.
How does tip calculator split bill among multiple people work?
A tip calculator that splits the bill multiplies your pre-tip total by the tip percentage, adds the result to the bill, then divides the grand total by the number of people. For example, a $120 check with an 18% tip is $141.60, which comes to $23.60 each for six diners.
Why is tip calculator split bill among multiple people important?
A tip calculator that splits the bill keeps group payments fair and fast. You avoid awkward mental math, and nobody overpays or underpays. For example, a $240 dinner with 18% tip and six diners comes to $47.20 each, so you can settle up in seconds and tip accurately.
How to choose tip calculator split bill among multiple people?
Choose a tip calculator that lets you set a custom tip percentage, enter the number of people, and split unevenly if needed. Look for one that rounds each share to the nearest cent. For example, a $240 bill with 18% tip split six ways is $47.20 per person.
How do you split a bill with a tip?
Add the tip to the pre-tax bill, then divide the total by the number of people. For example, a $120 bill with an 18% tip is $21.60, making $141.60 total. Split four ways, each person pays $35.40. If you’re sharing unevenly, calculate each person’s items first, then add their proportional share of tip.
Best app for splitting dinner bills with tip?
Splitwise is the best all-around app for splitting dinner bills with tip, since it tracks who owes what across multiple meals and lets you divide items unevenly. For a quick one-time split, try Tab or Venmo’s split feature. Or use the CalcVortex tip calculator to get each person’s share, tip included, in seconds.
Can a tip calculator split the tip evenly?
Yes, a tip calculator can split the tip evenly. Enter your bill total, choose a tip percentage, and set the number of people. The calculator divides the tip and total by that number. For example, a $120 bill with an 18% tip and four diners comes to $35.40 each.
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