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Let the cost of each of the first three tires be \( x \). According to the deal, the cost of the fourth tire is $5.
The total cost for the four tires can be expressed as:
\[
3x + 5 = 237.50
\]
Subtracting 5 from both sides gives:
\[
3x = 237.50 - 5
\]
\[
3x = 232.50
\]
Now, divide both sides by 3 to find \( x \):
\[
x = \frac{232.50}{3} = 77.50
\]
Thus, the cost of each of the first three tires is **$77.50**.