Let the number of cows be x. Then the number of chickens is (x+40), the number of pigs is (x-10), the number of sheep is ((x+40) - 20) = (x+20), The number of horses is 4. Altogether cows + chicken + pigs + sheep + horses = 110 ====> x + (x+40) + (x-10) + (x+20) + 4 = 110 ====> 4x + 40 - 10 +20 + 4 = 110 ====> 4x + 54 = 110 ====> 4x = 110-54 = 56 ====> x == 14. So, farmer Del has 14 cows. From this point, can you complete the solution on your own ?
I don't have to tell you how many horses he has!