Horses or Head

Let $x$ be the number of horses, and $y$ be the number of humans

\[\begin{cases} \color{green}x+y = 74 \\ 4x + 2y = 196 \end{cases}

\implies

\begin{cases} x+y = 74 \\ 2({\color{green}{x+y}}) + 2x = 196 \end{cases}

\implies

\begin{cases} x+y = 74 \\ 2({\color{green}{74}}) + 2x = 196 \end{cases}

\implies

\begin{cases} x+y = 74 \\ x = 24 \end{cases}

\implies

\begin{cases} \boxed{y = 50} \\ \boxed{x = 24} \end{cases} \]

Let $A$ be the number of humans and $B$ be the number of horses. A human has one head and two feet. A horse has one head and four feet. Translating the problem into equations, we have

$A+B=74$ $\implies$ $\boxed{1}$

$2A+4B=196$ $\implies$ $\boxed{2}$

In $\boxed{1}$ , we can solve for $A$ in terms of $B$ . we get

$A=74-B$ $\implies$ $\boxed{3}$

Substitute $\boxed{3}$ in $\boxed{4}$ . We have

$2A+4B=196$

$2(74-B)+4B=196$

$148-2B+4B=196$

$2B=48$

$B=24$

It follows that

$A=74-B=74-24=50$

So there are $50$ humans and $24$ horses.