You and your friend collect football cards. you tell your friend that you have 3 times the number of cards he has. your friend replies that you only have 80 more football cards then he does. how many cards do you each have?

Your friend has 26 baseball cards. You have 106. 

Easy I guess ..
I ll try to help ..
Here we go ..
The cards you have is N
The cards he has is n
you have 3 times the number of cards he has
This means N=3n
 you only have 80 more football cards then he does
This means N=n+80
But we already know that N=3n
So 3n=n+80
which is 2n=80
n=40
So your friend has only 40 cards and you have 3*40= 120 cards

Best luck

Wise