Let
upthrust = T
weight = W = mg
Air resistance = F
When balloon is descending, air resistance acts upwards (positive)
By Newton's first law, the net force on the balloon is zero, or
T+F-W=0......................(1)
Let w=weight of material dumped so that balloon now travels upwards at constant speed.
Air resistance acts against motion, namely downwards.
The Newton's equation now reads
T-F-(W-w)=0................(2)
Subtract (2) from (1)
T+F-W - (T-F-(W-w)) = 0
Solve for w
w=2F, or
the WEIGHT of material to be released equals twice the resistance of air.