Mr. Rifkin had 240 digital and manual cameras. After donating 82 digital cameras and 26 manual cameras, he had three times as many digital cameras as manual cameras left. How many digital cameras did he have to begin with?

After the donation,

3m + m = 132

manual = 33

digital = 99

Before the donation, he had 82 more digital and 26 more manual cameras.

82 + 99 = 181 digital

26 + 33 = 59 manual

For a double check, before donation,

digital + manual = 240

181 + 59 = 240

So, to begin with, the number of digital cameras = 181.