Answer:
181
Explanation:
Let d represent the number of digit cameras Mr. Rifkin had at first. Then 240-d is the number of manual cameras he had. The after-donation numbers are ...
(d -82) . . . digital cameras after donating 82
(240 -d) -26 . . . manual cameras after donating 26
These values are related by ...
(d -82) = 3((240 -d) -26)
4d = 724 . . . . . add 3d+82 and simplify
d = 181
Rifkin had 181 digital cameras at first.
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Check
Rifkin started with 181 digital cameras and 59 manual cameras. After donation, he had 99 digital cameras and 33 manual cameras, so 3 times as many digital as manual—as required.