Nicole and Owen collect pencils and coins. Owen has 40 more coins than pencils. Owen has 5 times the number of pencils Nicole has, and Nicole has 30% more coins than Owen. After Nicole gives Owen all of her pencils and Owen gives Nicole 60% of his coins, Owen has 24 more pencils than coins. Find the number of coins Nicole has at first.

Nicole		Owen
Coins	Pencils	Coins	Pencils
6.5 u + 52	1 u	5 u + 40	5 u
+ 3 u + 24	- 1 u	- 3 u - 24	+ 1 u
9.5 u + 76	0	2 u + 16	6 u

100% + 30% = 130% 

130% x 5 u
= ¹³⁰₁₀₀ x 5 u
= 6.5 u

130% x 40
= ¹³⁰₁₀₀ x 40
= 52 

60% x 5 u
= ⁶⁰₁₀₀ x 5 u
= 3 u  

60% x 40 
= ⁶⁰₁₀₀ x 40
= 24 

If another 24 coins are given to Owen, he will have equal number of coins and pencils in the end.
6 u = 2 u + 16 + 24
6 u - 2 u = 40
4 u = 40

1 u = 40 ÷ 4 = 10

Number of coins that Nicole has at first
= 6.5 u + 52
= 6.5 x 10 + 52
= 65 + 52
= 117
 
Answer(s): 117