Each guest can have 1 cookie.
To solve, you have to divide 99 cookies equally among the 74 guests. This can be done by counting how many groups of 74 can be made from 99. Only one group of cookies can be made from 99, so only one cookie can be given to each guest.
Because there are more than 75 cookies, there is a remainder of 25 which can be found by subtracting 99 from 74.
99 - 74 = 25 , so
99/74 = 1 R 25