Here is an informal solution method that uses very nearly the same steps as the formal algebraic solution, but without the form algebra.
(1) Subtract 5 from Mary's age. Now she is twice Lin's ages, and the sum of their ages is 32-5 = 27.
(2) Mary twice as old as Lin, and the sum of their ages 27, makes Lin 9 and Mary 18.
(3) Add back on the 5 years you subtracted from Mary's age.