[tex] \Large \mathbb{SOLUTION:} [/tex]
[tex] \begin{array}{l} \text{Let }r\text{ be the rate of the boat in still water and} \\ c\text{ be the rate of the current.} \\ \\ \text{So } \\ \begin{aligned} \quad&\bullet\:\text{Rate Upstream}= r - c \\ &\bullet\:\text{Rate Downstream}= r - c\end{aligned} \\ \\ \text{We know that }\text{Rate} = \dfrac{\text{Distance}}{\text{Time}}. \end{array} [/tex]
[tex] \begin{array}{l} \bold{Equations:} \\ \\ \begin{aligned} &\quad\quad \quad r - c = \dfrac{104}{4} = 26\quad (1) \\ \\ & \quad \quad \quad r + c = \dfrac{200}{4} = 50\quad (2)\\ \\ & \text{Adding (1) and (2), we get} \\ \\ &\quad\quad 2r = 76 \implies \boxed{r = 38\ \text{kph}} \\ \\ &\text{Using (2), it follows that} \\ \\ & \quad \quad c = 50 - r \implies \boxed{c = 12\ \text{kph}} \end{aligned} \end{array} [/tex]