70% of Rachel's amount was $40 more than Warren's amount. When Rachel spent 55% of her amount and Warren spent 35% of his amount, they had the same amount of amount left. Find the amount that Warren had at first.

	70% of Rachel's amount	Rachel's amount	Warren's amount
Before	182 u	260 u	180 u
Change		- 143 u (- 55%)	- 63 u (- 35%)
After		117 u	117 u

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

Percentage of Warren's amount left
= 100% - 35%
= 65%

45% = ⁴⁵₁₀₀ = ⁹₂₀
65% = ⁶⁵₁₀₀ = ¹³₂₀

The amounts of amount that Rachel and Warren had left were the same.
Make the numerators the same.

⁹₂₀ of Rachel's amount = ¹³₂₀ of Warren's amount
¹¹⁷₂₆₀ of Rachel's amount = ¹¹⁷₁₈₀ of Warren's amount

Amount that Rachel had = 260 u

70% of the amount that Rachel had
= 260 u x 70%
= 260 u x ⁷⁰₁₀₀
= 182 u

Difference between 70% of Rachel's amount and Warren's amount
= 182 u - 180 u 
= 2 u

2 u = 40
1 u = 40 ÷ 2 = 20

Amount that Warren had at first
= 180 u
= 180 x 20
= $3600

Answer(s): $3600