Lynn and Flynn collect erasers and coins. Flynn has 40 more coins than erasers. Flynn has 3 times the number of erasers Lynn has, and Lynn has 30% more coins than Flynn. After Lynn gives Flynn all of her erasers and Flynn gives Lynn 60% of his coins, Flynn has 40 more erasers than coins. Find the number of coins Lynn has at first.

Lynn		Flynn
Coins	Erasers	Coins	Erasers
3.9 u + 52	1 u	3 u + 40	3 u
+ 1.8 u + 24	- 1 u	- 1.8 u - 24	+ 1 u
5.7 u + 76	0	1.2 u + 16	4 u

100% + 30% = 130% 

130% x 3 u
= ¹³⁰₁₀₀ x 3 u
= 3.9 u

130% x 40
= ¹³⁰₁₀₀ x 40
= 52 

60% x 3 u
= ⁶⁰₁₀₀ x 3 u
= 1.8 u  

60% x 40 
= ⁶⁰₁₀₀ x 40
= 24 

If another 40 coins are given to Flynn, he will have equal number of coins and erasers in the end.
4 u = 1.2 u + 16 + 40
4 u - 1.2 u = 56
2.8 u = 56

1 u = 56 ÷ 2.8 = 20

Number of coins that Lynn has at first
= 3.9 u + 52
= 3.9 x 20 + 52
= 78 + 52
= 130
 
Answer(s): 130