Wendy and Sean collect pencils and cards. Sean has 96 less pencils than cards. Sean has 3 times the number of pencils Wendy has, and Wendy has 25% more cards than Sean. After Wendy gives Sean all of her pencils and Sean gives Wendy 75% of his cards, Sean has 2 more pencils than cards. Find the number of cards Wendy has at first.

Wendy		Sean
Cards	Pencils	Cards	Pencils
3.75 u + 120	1 u	3 u + 96	3 u
+ 2.25 u + 72	- 1 u	- 2.25 u - 72	+ 1 u
6 u + 192	0	0.75 u + 24	4 u

100%+ 25% = 125% 

125% x 3 u
= ¹²⁵₁₀₀ x 3 u
= 3.75 u

125% x 96
= ¹²⁵₁₀₀ x 96
= 120 

75% x 3 u
= ⁷⁵₁₀₀ x 3 u
= 2.25 u  

75% x 96 
= ⁷⁵₁₀₀ x 96
= 72 

If another 2 cards are given to Sean, he will have equal number of cards and pencils in the end.
4 u = 0.75 u + 24 + 2
4 u - 0.75 u = 26
3.25 u = 26

1 u = 26 ÷ 3.25 = 8

Number of cards that Wendy has at first
= 3.75 u + 120
= 3.75 x 8 + 120
= 30 + 120
= 150
 
Answer(s): 150