Cows are $$\frac{3}{10}$$ of the sheep: sheep = 10 units, cows = 3 units = 87. There are 7 units more sheep than cows.

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• 3 units → 87 cows
• 1 unit → 87 ÷ 3 = 29
• More sheep → 7 units = 7 × 29 = 203

There are 203 more sheep than cows.
Check: sheep 290 − cows 87 = 203. ✓