Let $x$ be the original cost (to the farmer) of a calf.
Let $y$ be the original cost (to the farmer) of a cow.
Then $$x + \frac x4 + y + \frac y{10} = 760 \iff \frac{5x}{4} + \frac{11y}{10} = 760\tag{1}$$
And $$x + \frac x{10} + y + \frac y4 = 767.5\iff \frac{11x}{10} + \frac{5y}{4} = 767.5\tag{2}$$
Now you can solve for $x, y$ to obtain the original cost of a calf and a cow.
If it helps you, multiplying each side of _each_ equation by $20$ will get rid of fractions and decimals: $$25x + 22y = 15200\tag{1}$$ $$22x + 25y = 15350\tag{2}$$