Let the speed of the boat in still water = X
The current is 3 mph, so the speed of the boat going upstream would be x-3
Speed of the boat going down stream would be x +3
The trip upstream is 26 / x-3
The trip downstream is 38 / x+3
Set them to equal and solve for x:
26/x-3 = 38/x+3
Multiply both sides by (x+3)(x-3):
38(x-3) = 26(x+3)
Simplify:
38x - 114 = 26x+78
Subtract 26x from each side:
12x -114 = 78
Add 114 to each side:
12x = 192
Divide both sides by 12:
x = 192 / 12
x = 16
The speed is 16 miles per hour.