Let the 2 digit number be ab remembering that ab=10a+b a=b-4...........equation 1 10a+b=3(a+b)+2........... equation 2 take a's value in equation 1 and plug it into equation 2 10(b-4)+b=3(b-4)+3b+2 5b=30 b=6 units digit a=6-4=2 tens unit number is 26