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Tip and bill splitter

Work out the tip, split the bill, and see who owes the extra penny.

Tip15%
Bill84.50
Tip at 15%12.68
Total97.18
Each of 248.59

Questions

Should the tip be worked out before or after tax?
Custom says before, on the food and drink rather than on the tax.
What is a normal tip?
It depends entirely on where you are, which is why there is no default pretending otherwise.
Why does it tell me the split does not divide evenly?
Because it usually does not, and the person paying ends up quietly covering the difference.