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To find the ratio of horses to cows, we need to divide the number of horses by the number of cows.
Number of horses: 18
Number of cows: 27
To simplify the ratio, we can divide both numbers by their greatest common divisor (GCD). In this case, the GCD of 18 and 27 is 9.
18 ÷ 9 = 2
27 ÷ 9 = 3
Therefore, the simplified ratio of horses to cows is 2:3.