Assume the number of hourses is x and numnber of humans are y.
ATQ
x + y = 74...(i)
4x + 2y = 196....(ii)
4 x Equation (i) - Equation (ii)
4x + 4y -4x - 2y = 296 - 196
2y = 100
y = 50
x = 24
Hence number of Hourses is 24 and number of humans are 50.