We have 2 values to work with, both in terms of x. the first value is just x, our first number. The second value is 40% higher than the original.
x + (x + .4x) = 180
x + 1.4x = 180
2.4x = 180
x = 180/2.4
x = 75 1.4(75) = 105
Check:
75 * .4 = 30
75 + 30 = 105 Verified