Kathy and Sam collect stickers and erasers. Sam has 55 more erasers than stickers. Sam has 2 times the number of stickers Kathy has, and Kathy has 40% more erasers than Sam. After Kathy gives Sam all of her stickers and Sam gives Kathy 60% of his erasers, Sam has 22 more stickers than erasers. Find the number of erasers Kathy has at first.

Kathy		Sam
Erasers	Stickers	Erasers	Stickers
2.8 u + 77	1 u	2 u + 55	2 u
+ 1.2 u + 33	- 1 u	- 1.2 u - 33	+ 1 u
4 u + 110	0	0.8 u + 22	3 u

100% + 40% = 140% 

140% x 2 u
= ¹⁴⁰₁₀₀ x 2 u
= 2.8 u

140% x 55
= ¹⁴⁰₁₀₀ x 55
= 77 

60% x 2 u
= ⁶⁰₁₀₀ x 2 u
= 1.2 u  

60% x 55 
= ⁶⁰₁₀₀ x 55
= 33 

If another 22 erasers are given to Sam, he will have equal number of erasers and stickers in the end.
3 u = 0.8 u + 22 + 22
3 u - 0.8 u = 44
2.2 u = 44

1 u = 44 ÷ 2.2 = 20

Number of erasers that Kathy has at first
= 2.8 u + 77
= 2.8 x 20 + 77
= 56 + 77
= 133
 
Answer(s): 133