Tammy and Wesley collect pens and coins. Wesley has 60 less pens than coins. Wesley has 4 times the number of pens Tammy has, and Tammy has 20% more coins than Wesley. After Tammy gives Wesley all of her pens and Wesley gives Tammy 60% of his coins, Wesley has 10 less coins than pens. Find the number of coins Tammy has at first.

Tammy		Wesley
Coins	Pens	Coins	Pens
4.8 u + 72	1 u	4 u + 60	4 u
+ 2.4 u + 36	- 1 u	- 2.4 u - 36	+ 1 u
7.2 u + 108	0	1.6 u + 24	5 u

100%+ 20% = 120% 

120% x 4 u
= ¹²⁰₁₀₀ x 4 u
= 4.8 u

120% x 60
= ¹²⁰₁₀₀ x 60
= 72 

60% x 4 u
= ⁶⁰₁₀₀ x 4 u
= 2.4 u  

60% x 60 
= ⁶⁰₁₀₀ x 60
= 36 

If another 10 coins are given to Wesley, he will have equal number of coins and pens in the end.
5 u = 1.6 u + 24 + 10
5 u - 1.6 u = 34
3.4 u = 34

1 u = 34 ÷ 3.4 = 10

Number of coins that Tammy has at first
= 4.8 u + 72
= 4.8 x 10 + 72
= 48 + 72
= 120
 
Answer(s): 120