Risa and Tiffany have some muffins each. If Risa gives Tiffany 23 muffins, Risa will have ¹₆ as many muffins as Tiffany. If Risa gives Tiffany 9 muffins, they will have an equal number of muffins. How many muffins does Tiffany have at first?

	Case 1		Case 2
	Risa	Tiffany	Risa	Tiffany
Before	1 u + 23	6 u - 23	3.5 u + 9	3.5 u - 9
Change	- 23	+ 23	- 9	+ 9
After	1 u	6 u	3.5 u	3.5 u

Total number of muffins that Risa and Tiffany have
= 1 u + 6 u
= 7 u 

Number of muffins that Risa and Tiffany each has in the end is the same.

Number of muffins that Risa and Tiffany each has in the end in Case 2
= 7 u ÷ 2
= 3.5 u

Number of muffins that Risa had at first is the same in Case 1 and Case 2.

3.5 u + 9 = 1 u + 23
3.5 u - 1 u = 23 - 9
0.5 u = 14

1 u = 14 ÷ 0.5 = 28

Number of muffins that Tiffany has
= 6 u - 23
= 6 x 28 - 23
= 168 - 23
= 145

Answer(s): 145