Equation 1 has a common factor of 18383.38

18383.38 - (18383.38 * .0675) = 18383.38*(1 - 0.0675) = 18383.38*0.9325

2nd equation:

18383.38 / (1 + (6.75 / (100 - 6.75))) = 18383.38/(1+(6.75/93.25))

6.75/93.25 simplifies to 27/373

=18383.38/(1+(27/373)) = 18383.38/(400/373) = 18383.38*(373/400)

And 373/400 = 0.9325