Correction:
USING REAL:
DROP TABLE IF EXISTS T1; 
CREATE TABLE IF NOT EXISTS T1(F1,F2,F3,F4,SUBTOTAL); 
INSERT INTO T1 VALUES(38.55,2.42,.1,1.5,34.53);
SELECT * FROM T1 WHERE ROUND(F1-F2-F3-F4,2)=SUBTOTAL; 




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