To me, explicitly representing the two pairs of ages (now: M, A; previously: M', A') is simpler because it let's you directly represent the problem statement without any mental gymnastics whatsoever.
M = 2A' "Mary is [now] twice as old as Ann was ..."
M'= A "when Mary was as old as Ann is now"
Mary := 24 = 2(A - Δ)
A = Mary - Δ
And then it’s just substitution. But of course what appeals to one’s intuition is very personal