Kimberly and Harry collect pencils and erasers. Harry has 85 less pencils than erasers. Harry has 4 times the number of pencils Kimberly has, and Kimberly has 40% more erasers than Harry. After Kimberly gives Harry all of her pencils and Harry gives Kimberly 60% of his erasers, Harry has 34 less erasers than pencils. Find the number of erasers Kimberly has at first.

Kimberly		Harry
Erasers	Pencils	Erasers	Pencils
5.6 u + 119	1 u	4 u + 85	4 u
+ 2.4 u + 51	- 1 u	- 2.4 u - 51	+ 1 u
8 u + 170	0	1.6 u + 34	5 u

100%+ 40% = 140% 

140% x 4 u
= ¹⁴⁰₁₀₀ x 4 u
= 5.6 u

140% x 85
= ¹⁴⁰₁₀₀ x 85
= 119 

60% x 4 u
= ⁶⁰₁₀₀ x 4 u
= 2.4 u  

60% x 85 
= ⁶⁰₁₀₀ x 85
= 51 

If another 34 erasers are given to Harry, he will have equal number of erasers and pencils in the end.
5 u = 1.6 u + 34 + 34
5 u - 1.6 u = 68
3.4 u = 68

1 u = 68 ÷ 3.4 = 20

Number of erasers that Kimberly has at first
= 5.6 u + 119
= 5.6 x 20 + 119
= 112 + 119
= 231
 
Answer(s): 231