Xandra and Owen collect pencils and cards. Owen has 60 less pencils than cards. Owen has 2 times the number of pencils Xandra has, and Xandra has 25% more cards than Owen. After Xandra gives Owen all of her pencils and Owen gives Xandra 75% of his cards, Owen has 20 more pencils than cards. Find the number of cards Xandra has at first.

Xandra		Owen
Cards	Pencils	Cards	Pencils
2.5 u + 75	1 u	2 u + 60	2 u
+ 1.5 u + 45	- 1 u	- 1.5 u - 45	+ 1 u
4 u + 120	0	0.5 u + 15	3 u

100%+ 25% = 125% 

125% x 2 u
= ¹²⁵₁₀₀ x 2 u
= 2.5 u

125% x 60
= ¹²⁵₁₀₀ x 60
= 75 

75% x 2 u
= ⁷⁵₁₀₀ x 2 u
= 1.5 u  

75% x 60 
= ⁷⁵₁₀₀ x 60
= 45 

If another 20 cards are given to Owen, he will have equal number of cards and pencils in the end.
3 u = 0.5 u + 15 + 20
3 u - 0.5 u = 35
2.5 u = 35

1 u = 35 ÷ 2.5 = 14

Number of cards that Xandra has at first
= 2.5 u + 75
= 2.5 x 14 + 75
= 35 + 75
= 110
 
Answer(s): 110