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This problem trains for: SAT-I, AMC-8.

Divide the number 1080 in two parts such that 5% of the first part is equal to 4% of the second part. What is the positive difference between the two parts?

Denote the two parts with x and y:

We have to divide 1080 in 9 equal parts:

One of the numbers has four of these parts and the other has five: