Usha and Ian collect pens and stickers. Ian has 60 less pens than stickers. Ian has 4 times the number of pens Usha has, and Usha has 20% more stickers than Ian. After Usha gives Ian all of her pens and Ian gives Usha 70% of his stickers, Ian has 1 more pens than stickers. Find the number of stickers Usha has at first.

Usha		Ian
Stickers	Pens	Stickers	Pens
4.8 u + 72	1 u	4 u + 60	4 u
+ 2.8 u + 42	- 1 u	- 2.8 u - 42	+ 1 u
7.6 u + 114	0	1.2 u + 18	5 u

100%+ 20% = 120% 

120% x 4 u
= ¹²⁰₁₀₀ x 4 u
= 4.8 u

120% x 60
= ¹²⁰₁₀₀ x 60
= 72 

70% x 4 u
= ⁷⁰₁₀₀ x 4 u
= 2.8 u  

70% x 60 
= ⁷⁰₁₀₀ x 60
= 42 

If another 1 stickers are given to Ian, he will have equal number of stickers and pens in the end.
5 u = 1.2 u + 18 + 1
5 u - 1.2 u = 19
3.8 u = 19

1 u = 19 ÷ 3.8 = 5

Number of stickers that Usha has at first
= 4.8 u + 72
= 4.8 x 5 + 72
= 24 + 72
= 96
 
Answer(s): 96