There are 27 pansies. The possible rows that will contain equal numbers of pansies are 1 row, 27 pansies in the row, or 3 rows, 9 pansies per row, or 9 rows, 3 pansies per row.
There are 36 daisies. The possible rows that will contain equal numbers of daisies are 1 row, 36 daisies in the row, 2 rows, 18 daisies per row, or 3 rows, 12 daisies per row, or 4 rows, 9 daisies per row, or 6 rows, 6 daisies per row, or 9 rows, 4 daisies per row, or 12 rows, 3 daisies per row, or 18 rows, 2 daisies per row.
The only common row combination is 3 rows, with 9 pansies and 12 daisies per row.
Her 2 errors were that she didn't distribute the 2x to both 4 and -17 and that she made the 13 positive instead of negative when she added 4 and -17 together.