A chicken has only 1 head and 2 legs
Rabbit has 1 head and 4 legs.
There are 72 heads.
There are 200 feet.
Forming the equation.
Let x for chicken, y for rabbit.
X + Y = 72
2X + 4Y = 200 --> X + 2Y = 100
Eliminate X by subtracting the two equations.
X + Y = 72
X + 2Y = 100
-----------------------
-Y = -28
Y = 28
X + Y = 72
X = 72 - 28
X = 44
So there are 44 chickens and 28 rabbits.