b = speed of the boat in still water = 47
c = speed of the current
when going Upstream, the boat is not really going "47 mph" fast, is really going slower, is going "47 - c", because the current is subtracting speed from it, likewise, when going Downstream the boat is not going "47 mph" fast, is really going faster, is going "47 + 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{miles}{distance}&\stackrel{mph}{rate}&\stackrel{hours}{time}\\ \cline{2-4}&\\ Downstream&280&47+c&h\\ Upstream&190&47-c&h \end{array}\hspace{5em} \begin{cases} 280=(47+c)(h)\\\\ 190=(47-c)(h) \end{cases} \\\\[-0.35em] ~\dotfill](https://img.qammunity.org/2024/formulas/mathematics/high-school/6jc6hdv6ft0s2t7lhaccr7jpri566a4qft.png)
