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At first:
$1 note: 1 unit
$2 note: 4 units
After:
$1 note: 1 unit + 40
$2 note: 4 units - 20
1 unit + 40 = 4 units - 20
3 units = 60
1 unit = 20
Total value of notes = ($1 X 20) + ($2 X 4 X 20) = $20 + $160 = $180
$1 note: 1 unit
$2 note: 4 units
After:
$1 note: 1 unit + 40
$2 note: 4 units - 20
1 unit + 40 = 4 units - 20
3 units = 60
1 unit = 20
Total value of notes = ($1 X 20) + ($2 X 4 X 20) = $20 + $160 = $180