40% of Jen's amount was $1204 less than Valen's amount. When Jen spent 45% of her amount and Valen spent 70% of his amount, they had the same amount of amount left. Find the amount that Valen had at first.

	Jen	Valen
Before	60 u	110 u
Change	- 27 u	- 77 u
After	33 u	33 u

Percentage of Jen's amount left
= 100% - 45%
= 55%

Percentage of Valen's amount left
= 100% - 70%
= 30%

55% = ⁵⁵₁₀₀ = ¹¹₂₀
30% = ³⁰₁₀₀ = ³₁₀

The amounts of amount that Jen and Valen had left were the same. Make the numerators the same.

¹¹₂₀ of Jen's amount = ³₁₀ of Valen's amount
³³₆₀ of Jen's amount = ³³₁₁₀ of Valen's amount

Amount that Jen had = 60 u

40% of the amount that Jen had
= 40% x 60 u
= ⁴⁰₁₀₀ x 60 u
= 24 u

Difference between Valen's amount and 40% of Jen's amount
= 110 u - 24 u
= 86 u

86 u = 1204

1 u = 1204 ÷ 86 = 14

Amount that Valen had at first
= 110 u
= 110 x 14
= $1540

Answer(s): $1540