Sheep are 10 units; cows are 3 of those units = 87. The sheep have 7 units more than the cows.

Cows292929Sheep2929292929292929292987sheep − cows = 7 units

Plain numbers are given; italic underlined numbers are worked out.

  1. Cows = 3 units → 87
  2. 1 unit → 87 ÷ 3 = 29
  3. Sheep − cows = 7 units → 7 × 29 = 203

There are 203 more sheep than cows.

Check: sheep = 10 × 29 = 290; 290 − 87 = 203. ✓