Let m = men and h = horses. Since there were 19 heads, and both men and horses only have one head each:
m + h = 19
Men have 2 feet, horses have 4:
2m + 4h = 60
Solve the system of equations:
-2(m + h = 19)
2m + 4h = 60
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2h = 22
h = 11 There are 11 horses
m + h = 19
m + 11 = 19
m = 8 There are 8 men
Check:
m + h = 19
8 + 11 = 19
19 = 19 Check!
2m + 4h = 60
2*8 + 4*11 = 60
16 + 44 = 60
60 = 60 Check!