Don't understand a percentage word problem - 40% more than equation

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I don't understand the logic behind how to get the answer in SHL Numerical Reasoning Test Question 4 - Graphs and Tables #3

Specfically this part of the answer: The Northern region produced 40% more Referrals than the Southern region.

Or in the form of an equation:

(I) NR = 1.4 x SR

We already know the total number of referrals:

(II) NR + SR = 180

Plugging (I) into (II):

2.4 x SR = 180

SR = 75

NR = 105

I'm lost what happens after you plug in I into II and how 2.4 is calculated. I'm guessing it has something to do with fractions but I'm stumped.