Let the price of each shirt be \( x \).
The total cost of a pair of jeans and three shirts can be expressed as: \[ 45 + 3x = 114 \]
To find the value of \( x \), we can first subtract the cost of the jeans from the total cost: \[ 3x = 114 - 45 \] \[ 3x = 69 \]
Next, we divide both sides by 3 to solve for \( x \): \[ x = \frac{69}{3} = 23 \]
So the price per shirt is \( \boxed{23} \).