Wendy and Ivan collect buttons and erasers. Ivan has 100 less buttons than erasers. Ivan has 5 times the number of buttons Wendy has, and Wendy has 30% more erasers than Ivan. After Wendy gives Ivan all of her buttons and Ivan gives Wendy 60% of his erasers, Ivan has 8 less erasers than buttons. Find the number of erasers Wendy has at first.

Wendy		Ivan
Erasers	Buttons	Erasers	Buttons
6.5 u + 130	1 u	5 u + 100	5 u
+ 3 u + 60	- 1 u	- 3 u - 60	+ 1 u
9.5 u + 190	0	2 u + 40	6 u

100%+ 30% = 130% 

130% x 5 u
= ¹³⁰₁₀₀ x 5 u
= 6.5 u

130% x 100
= ¹³⁰₁₀₀ x 100
= 130 

60% x 5 u
= ⁶⁰₁₀₀ x 5 u
= 3 u  

60% x 100 
= ⁶⁰₁₀₀ x 100
= 60 

If another 8 erasers are given to Ivan, he will have equal number of erasers and buttons in the end.
6 u = 2 u + 40 + 8
6 u - 2 u = 48
4 u = 48

1 u = 48 ÷ 4 = 12

Number of erasers that Wendy has at first
= 6.5 u + 130
= 6.5 x 12 + 130
= 78 + 130
= 208
 
Answer(s): 208