Solution:

Horse = 10
Cowboy-Boot = 1
HorseShoe= 2
The Last equation = 21

Detailed Explanation :
Equation1:
3Horse = 30
=> Horse = 10 .....(1)

Equation2:
1Horse + 2HorseShoe + 2HorseShoe = 18
10 + 4HorseShoe =18
HorseShoe = 2 .....(3)

Equation3:
2HorseShoe - 2Cowboy-Boot = 2
4 - 2Cowboy-Boot = 2
=> Cowboy-Boot = 1 ... (2)

Equation4:
Cowboy-Boot+Horse*HorseShoe = 1+10*2
=>21

Solution:

Difference 1
Toy plane direction is different.

Difference 2
On the clock, number 1 & 2 is missing.

Difference 3
The colors of lamp's light is changed.

Difference 4
The ribbon on the gift is missing.

Difference 5
Duck is added in the gift section.

Solution:

I am word "Introvert"

Solution:

The answer is 'R'

It represents the gear stick. The number 1-5 represents gears and the last one thus should be reverse i.e. R.

Solution:

Q = 1
U = 9
I = 6
C = 8
K = 3.

Explanation:
Replace values in( Q + U + I + C + K)^3 = QUICK
(1+9+8+6+3)^3 = 19863
27^3 = 19863
19863 = 19863

Solution:

They used the planks in the manner that is shown in the figure.

Solution:

It was only a trick

I borrowed my parents (Pound 50 + Pound 50 = Pound 100).
I bought the book for Pound 97 and i had Pound 3 change.
So, the money that i borrowed and bought the book are Pound 100 (borrowing money)
and the change Pound 3 also the borrowing money the book is Pound 97
Total: Pound 97 + Pound 3(the change) = Pound 100
The money that i used to buy the book all i borrowed.
Pound 97 is the borrowing money, change: Pound 3 also the borrowing money. Pound 97 + Pound 3 = Pound 100

Solution:

The figure tells that B is located to the North-East of E.

Solution:

There is no reason whatever why the customer's original deposit of Rs.100 should equal the total of the balances left after each withdrawal.
The total of withdrawals in the left-hand colum may equal Rs.100, but is is purely coincidence that the total of the right-hand column is close to Rs.100.
Let us show another example, but starting with Rs.200 in the bank:
Withdrawals Balance left
Rs.50 Rs.150
Rs.25 Rs.125
Rs.10 Rs.115
Rs.8 Rs.107
Rs.5 Rs.102
Rs.2 Rs.100
Rs.100 Rs.699
Moral of this story? Don't Total Balances

Solution:

1. Fill 5 liters jar ( 5l-jar:5, 3l-jar:0)
2. Transfer to 3 liters pail (5l-jar:2, 3l-jar:3)
3. Empty 3 liters jar ( 5l-jar:2, 3l-jar:0)
4. Transfer 2q from 5 pail to 3 pail (5l-jar:0, 3l-jar:2)
5. Fill 5 liters pail(5l-jar:5, 3l-jar:2)
6. Transfer 1q from 5 pail to 3 pail(5l-jar:4, 3l-jar:3)

Solution:

It is not possible to guess only three fruits correctly: the fourth fruit is then correct too! So nobody has guessed three fruits correctly and 123-43-39-31 = 10 people have guessed four fruits correctly.