Anna and Liam collect erasers and cards. Liam has 30 less erasers than cards. Liam has 4 times the number of erasers Anna has, and Anna has 40% more cards than Liam. After Anna gives Liam all of her erasers and Liam gives Anna 60% of his cards, Liam has 22 less cards than erasers. Find the number of cards Anna has at first.

Anna		Liam
Cards	Erasers	Cards	Erasers
5.6 u + 42	1 u	4 u + 30	4 u
+ 2.4 u + 18	- 1 u	- 2.4 u - 18	+ 1 u
8 u + 60	0	1.6 u + 12	5 u

100%+ 40% = 140% 

140% x 4 u
= ¹⁴⁰₁₀₀ x 4 u
= 5.6 u

140% x 30
= ¹⁴⁰₁₀₀ x 30
= 42 

60% x 4 u
= ⁶⁰₁₀₀ x 4 u
= 2.4 u  

60% x 30 
= ⁶⁰₁₀₀ x 30
= 18 

If another 22 cards are given to Liam, he will have equal number of cards and erasers in the end.
5 u = 1.6 u + 12 + 22
5 u - 1.6 u = 34
3.4 u = 34

1 u = 34 ÷ 3.4 = 10

Number of cards that Anna has at first
= 5.6 u + 42
= 5.6 x 10 + 42
= 56 + 42
= 98
 
Answer(s): 98