Let
x ----> number of chickens
y ----> number of cows
Remember that
chicken has two legs and one head
cow has four legs and one head
so
x+y=46 ------> x=46-y -----> equation 1
2x+4y=134 -----> equation 2
solve the system
substitute equation 1 in equation 2
2(46-y)+4y=134
solve for y
92-2y+4y=134
2y=134-92
2y=42
y=21
Find out the value of x
x=46-y
x=46-21=25
therefore
25 chickens and 21 cows