J = how much Janna spent
E = how much Eve spent
A = how much Anne spent
J + E = 86
J + A = 104
A = 2E
We can substitute 2E for A in the 2nd equation and the two equations become
J + E = 86 and E = 86-J
J + 2E = 104
J + 2E = 104
Now using the 2nd equation make the substitution for E so that the only variable in the equation is J
J +2(86-J)=104
J + 152 - 2J = 104
-J + 152 = 104
-J = -48
J = 48
Janna spent $48