b = speed of the boat in still water
c = speed of the current
when going Upstream, the boat is not really going "b" fast, is really going slower, is going "b - c", because the current is subtracting speed from it, likewise, when going Downstream the boat is not going "b" fast, is really going faster, is going "b + c", because the current is adding its speed to it.
![{\Large \begin{array}{llll} \underset{distance}{d}=\underset{rate}{r} \stackrel{time}{t} \end{array}} \\\\[-0.35em] ~\dotfill\\\\ \begin{array}{lcccl} &\stackrel{Km}{distance}&\stackrel{kmh}{rate}&\stackrel{hours}{time}\\ \cline{2-4}&\\ Downstream&72&b+c&3\\ Upstream&64&b-c&4 \end{array}\hspace{5em} \begin{cases} 72=(b+c)(3)\\\\ 64=(b-c)(4) \end{cases} \\\\[-0.35em] ~\dotfill](https://img.qammunity.org/2024/formulas/mathematics/high-school/pf4c7cbae5pkn0rmnz5u0nwvz755nbo35y.png)
![72=(b+c)3\implies \cfrac{72}{3}=b+c\implies 24=b+c\implies 24-c=b \\\\[-0.35em] ~\dotfill\\\\ 64=(b-c)4\implies \cfrac{64}{4}=b-c\implies 16=b-c\implies \stackrel{\textit{substituting from above}}{16=(24-c)-c} \\\\\\ 16=24-2c\implies 16+2c=24\implies 2c=8\implies c=\cfrac{8}{2}\implies \boxed{c=4} \\\\\\ \stackrel{\textit{since we know that}}{24-c=b}\implies 24-4=b\implies \boxed{20=b}](https://img.qammunity.org/2024/formulas/mathematics/high-school/hmivee1g6876cxo1i18hgzt6d2h8rzbwxq.png)