1. **State the problem:** Tim has read 60% of a book and has 28 pages left to finish. We need to find the total number of pages in the book. 2. **Set up the equation:** Let the total number of pages be $x$. Since Tim has read 60%, the remaining pages are 40% of the book. So, $$0.40x = 28$$ 3. **Solve for $x$:** Divide both sides by 0.40: $$\frac{0.40x}{\cancel{0.40}} = \frac{28}{0.40}$$ Simplifies to: $$x = \frac{28}{0.40}$$ 4. **Calculate the value:** $$x = 70$$ 5. **Answer:** There are 70 pages in the book.