If a number is 40% more than another number, we can say that the new number is equivalent to the sum of the old number and 40% of the old number. Let's try to represent this as an equation. First, let's convert the percentage to a fraction:

Defining
as the new number and
as the old number, we can say:

Also, we can say:

To solve, let's substitute the first equation into the second equation for
and simplify.


- Get terms over common denominator



We now have found the old number. Using the second equation we found near the beginning, let's find
.


The numbers are 35 and 49.