70% of Abi's amount was $126 more than Simon's amount. When Abi spent 60% of her amount and Simon spent 30% of his amount, they had the same amount of amount left. Find the amount that Simon had at first.

	70% of Abi's amount	Abi's amount	Simon's amount
Before	24.5 u	35 u	20 u
Change		- 21 u (- 60%)	- 6 u (- 30%)
After		14 u	14 u

Percentage of Abi's amount left
= 100% - 60%
= 40%

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

40% = ⁴⁰₁₀₀ = ²₅
70% = ⁷⁰₁₀₀ = ⁷₁₀

The amounts of amount that Abi and Simon had left were the same.
Make the numerators the same.

²₅ of Abi's amount = ⁷₁₀ of Simon's amount
¹⁴₃₅ of Abi's amount = ¹⁴₂₀ of Simon's amount

Amount that Abi had = 35 u

70% of the amount that Abi had
= 35 u x 70%
= 35 u x ⁷⁰₁₀₀
= 24.5 u

Difference between 70% of Abi's amount and Simon's amount
= 24.5 u - 20 u 
= 4.5 u

4.5 u = 126
1 u = 126 ÷ 4.5 = 28

Amount that Simon had at first
= 20 u
= 20 x 28
= $560

Answer(s): $560