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IN these type of questions (where the numbers have to be integers) always check if you are getting an equation from that.

Like here using the 1st equation:
Let number of cows = x
NUmber of goats = 72-x
So vacc goats = 18 - x/4
vacc cows = x/9

As number of cows have to be integers, x/4 and x/9 have to be integers. So, x should be a multiple of 4 and 9. Possible values less than 72 -> only 36.
Hence, x = 36 - and we can find the diff between the vacc cows and vacc goats.
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