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Option Explicit
Private Sub Command1_Click()
Dim n As Integer
n = InputBox("Введите нвтуральное число меньше 100")
If n = 1 Or n = 21 Or n = 31 Or n = 41 Or n = 51 Or n = 61 Or n = 71 Or n = 81 Or n = 91 Then
Print n; "корова"
Else
If n = 2 Or n = 3 Or n = 4 Or n = 22 Or n = 23 Or n = 24 Or n = 32 Or n = 33 Or n = 34 Or n = 42 Or n = 43 Or n = 44 Or n = 52 Or n = 53 Or n = 54 Or n = 62 Or n = 63 Or n = 64 Or n = 72 Or n = 73 Or n = 74 Or n = 82 Or n = 83 Or n = 84 Or n = 92 Or n = 93 Or n = 94 Then
Print n; "коровы"
Else
Print n; "коров"
End If
End If
End Sub

Option Explicit
 
Private Sub Command1_Click()
   Dim n As Integer
m: n = Val(InputBox("Введите натуральное число меньше 100", , 89))
  If n < 1 Or n > 99 Then GoTo m
  Select Case True
        Case (n > 4 And n < 21)
           Print n; "коров"
        Case (n Mod 10 > 1) And (n Mod 10 < 5)
           Print n; "коровы"
       Case n Mod 10 = 1
           Print n; "корова"
        Case Else
           Print n; "коров"
    End Select
End Sub