We have to translate the given information into an equation. We don't know what the numbers are yet, so let the first number be represented by the variable x and the second number be represented by the variable y.
Start by breaking the sentence apart. "2 times the first number" gives us . The "is" in the sentence means that equals something, bringing us to . Finally, it says "13 more than the second number." 13 more would mean you have to add to the second number, represented by y, so this gives us . Put it all together and it is .