They started equal. Jerry spent 1 unit, Ben spent 2 units (twice as much). Since both began with the same amount, the difference in what is LEFT equals the difference in what was SPENT = 1 unit.
Plain numbers are given; italic underlined numbers are worked out.
Each of them had $31 at first.
Check: Ben $31−$26=$5, Jerry $31−$13=$18, and $26 = 2 × $13. ✓