The whole is 100%. She spent 60%, so the $20 left is the other 40%.

[[model:questions/solutions/q5445.png]]

• Left → 100% − 60% = 40% → $20
• 10% → $20 ÷ 4 = $5
• 100% → 10 × $5 = $50

She had $50 at first.
Check: 60% of $50 = $30 spent, $50 − $30 = $20 left. ✓