1. **State the problem:** Wendy and Anna together have 136 plums. Wendy has 14 more plums than Anna. We need to find how many plums Anna has. 2. **Define variables:** Let $A$ be the number of plums Anna has. 3. **Express Wendy's plums in terms of Anna's:** Since Wendy has 14 more plums than Anna, Wendy has $A + 14$ plums. 4. **Write the equation for total plums:** Together they have 136 plums, so $$A + (A + 14) = 136$$ 5. **Simplify the equation:** $$2A + 14 = 136$$ 6. **Solve for $A$:** $$2A = 136 - 14$$ $$2A = 122$$ $$A = \frac{122}{2} = 61$$ 7. **Answer:** Anna has 61 plums.