Victoria and Japheth collect buttons and coins. Japheth has 40 more coins than buttons. Japheth has 3 times the number of buttons Victoria has, and Victoria has 40% more coins than Japheth. After Victoria gives Japheth all of her buttons and Japheth gives Victoria 60% of his coins, Japheth has 40 more buttons than coins. Find the number of coins Victoria has at first.

Victoria		Japheth
Coins	Buttons	Coins	Buttons
4.2 u + 56	1 u	3 u + 40	3 u
+ 1.8 u + 24	- 1 u	- 1.8 u - 24	+ 1 u
6 u + 80	0	1.2 u + 16	4 u

100% + 40% = 140% 

140% x 3 u
= ¹⁴⁰₁₀₀ x 3 u
= 4.2 u

140% x 40
= ¹⁴⁰₁₀₀ x 40
= 56 

60% x 3 u
= ⁶⁰₁₀₀ x 3 u
= 1.8 u  

60% x 40 
= ⁶⁰₁₀₀ x 40
= 24 

If another 40 coins are given to Japheth, he will have equal number of coins and buttons in the end.
4 u = 1.2 u + 16 + 40
4 u - 1.2 u = 56
2.8 u = 56

1 u = 56 ÷ 2.8 = 20

Number of coins that Victoria has at first
= 4.2 u + 56
= 4.2 x 20 + 56
= 84 + 56
= 140
 
Answer(s): 140