Cindy and Ben collect coins and pencils. Ben has 64 less coins than pencils. Ben has 3 times the number of coins Cindy has, and Cindy has 25% more pencils than Ben. After Cindy gives Ben all of her coins and Ben gives Cindy 75% of his pencils, Ben has 23 more coins than pencils. Find the number of pencils Cindy has at first.

Cindy		Ben
Pencils	Coins	Pencils	Coins
3.75 u + 80	1 u	3 u + 64	3 u
+ 2.25 u + 48	- 1 u	- 2.25 u - 48	+ 1 u
6 u + 128	0	0.75 u + 16	4 u

100%+ 25% = 125% 

125% x 3 u
= ¹²⁵₁₀₀ x 3 u
= 3.75 u

125% x 64
= ¹²⁵₁₀₀ x 64
= 80 

75% x 3 u
= ⁷⁵₁₀₀ x 3 u
= 2.25 u  

75% x 64 
= ⁷⁵₁₀₀ x 64
= 48 

If another 23 pencils are given to Ben, he will have equal number of pencils and coins in the end.
4 u = 0.75 u + 16 + 23
4 u - 0.75 u = 39
3.25 u = 39

1 u = 39 ÷ 3.25 = 12

Number of pencils that Cindy has at first
= 3.75 u + 80
= 3.75 x 12 + 80
= 45 + 80
= 125
 
Answer(s): 125