Roshel and Gabriel collect buttons and cards. Gabriel has 95 more cards than buttons. Gabriel has 2 times the number of buttons Roshel has, and Roshel has 20% more cards than Gabriel. After Roshel gives Gabriel all of her buttons and Gabriel gives Roshel 60% of his cards, Gabriel has 6 more buttons than cards. Find the number of cards Roshel has at first.

Roshel		Gabriel
Cards	Buttons	Cards	Buttons
2.4 u + 114	1 u	2 u + 95	2 u
+ 1.2 u + 57	- 1 u	- 1.2 u - 57	+ 1 u
3.6 u + 171	0	0.8 u + 38	3 u

100% + 20% = 120% 

120% x 2 u
= ¹²⁰₁₀₀ x 2 u
= 2.4 u

120% x 95
= ¹²⁰₁₀₀ x 95
= 114 

60% x 2 u
= ⁶⁰₁₀₀ x 2 u
= 1.2 u  

60% x 95 
= ⁶⁰₁₀₀ x 95
= 57 

If another 6 cards are given to Gabriel, he will have equal number of cards and buttons in the end.
3 u = 0.8 u + 38 + 6
3 u - 0.8 u = 44
2.2 u = 44

1 u = 44 ÷ 2.2 = 20

Number of cards that Roshel has at first
= 2.4 u + 114
= 2.4 x 20 + 114
= 48 + 114
= 162
 
Answer(s): 162