Everyone knows that Human and Horses have one head and human have two legs and horses have four legs.
Let number of human = x and number of horses = y
Now given that Total number of heads = 74 and Total number of legs = 196
So, x + y = 74 ---------------------(1) and
2x + 4y = 196 ---------------------(2)
Solving the equations we get
x = 50
y = 24
Hence, the number of humans are 50 and the number of horses are 24