let's recall d = rt, or namely distance = rate * time.
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.
![\begin{array}{lcccl} &\stackrel{miles}{distance}&\stackrel{mph}{rate}&\stackrel{hours}{time}\\ \cline{2-4}&\\ Upstream&82&b-c&2\\ Downstream&106&b+c&2 \end{array}\hspace{5em} \begin{cases} 82=(b-c)2\\\\ 106=(b+c)2 \end{cases} \\\\[-0.35em] ~\dotfill](https://img.qammunity.org/2023/formulas/mathematics/high-school/jk3bhz3xll61kqb1ijtj9rhy228vsyffc4.png)
![\stackrel{\textit{using the 1st equation}}{82=(b-c)2}\implies \cfrac{82}{2}=b-c\implies 41=b-c\implies \boxed{41+c=b} \\\\\\ \stackrel{\textit{substituting on the 2nd equation}}{106[~(41+c)+c~]2}\implies \cfrac{106}{2}=41+2c\implies 53=41+2c \\\\\\ 12=2c\implies \cfrac{12}{2}=c\implies \blacksquare~~ 6=c ~~\blacksquare~\hfill \blacksquare~~ \stackrel{41~~ + ~~6}{47=b} ~~\blacksquare](https://img.qammunity.org/2023/formulas/mathematics/high-school/rg924iu1mwqb4r2cu1q9eqdm27rm6n6ttw.png)