IQ - Intelligence Quotient
MA - Mental Age
CA - Chronological Age
For more information about IQs, MAs, and CAs, check this out from GoogleBooks: PSYCH - Spencer Rathus
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(100(MA))/age = IQ
(100(MA))/9 = 140
100(MA) = 1260
(100(MA))/100 = 1260/100
MA = Mental Age = 12.6