Joe has 85 marbles and Jeff has 26. Suppose Joe gives Jeff x marbles. x is the unknown number of marbles we are trying to find. After giving Jeff x marbles, Joe has 85-x marbles left. After getting x marbles from Joe, Jeff now has 26+x marbles. Joe now has twice as many marbles as Jeff:
85-x = 2(26+x)
85 - x = 52 + 2x
33 = 3x
Solve for x.