Penelope and Cole collect marbles and coins. Cole has 48 less marbles than coins. Cole has 3 times the number of marbles Penelope has, and Penelope has 25% more coins than Cole. After Penelope gives Cole all of her marbles and Cole gives Penelope 75% of his coins, Cole has 14 less coins than marbles. Find the number of coins Penelope has at first.

Penelope		Cole
Coins	Marbles	Coins	Marbles
3.75 u + 60	1 u	3 u + 48	3 u
+ 2.25 u + 36	- 1 u	- 2.25 u - 36	+ 1 u
6 u + 96	0	0.75 u + 12	4 u

100%+ 25% = 125% 

125% x 3 u
= ¹²⁵₁₀₀ x 3 u
= 3.75 u

125% x 48
= ¹²⁵₁₀₀ x 48
= 60 

75% x 3 u
= ⁷⁵₁₀₀ x 3 u
= 2.25 u  

75% x 48 
= ⁷⁵₁₀₀ x 48
= 36 

If another 14 coins are given to Cole, he will have equal number of coins and marbles in the end.
4 u = 0.75 u + 12 + 14
4 u - 0.75 u = 26
3.25 u = 26

1 u = 26 ÷ 3.25 = 8

Number of coins that Penelope has at first
= 3.75 u + 60
= 3.75 x 8 + 60
= 30 + 60
= 90
 
Answer(s): 90