Let \(Be\) of \(Hen\) and cow be \(H\) and C, Hen and cow have one head, therefore \(H + C =48 \ldots \ldots . \ldots(1)\)lso Hen has two feet while cow has four feet \(2 H +4 C =140 \ldots \ldots \ldots \ldots(2)\)
\(2( H +2 C )=140\)ivide both sides by 2
\(H +2 C =70 \ldots \ldots\) (2)
Subtract eqn (1) from (2)
\(2 C - C =70-48\)
\(C =22\)
Put \(C =22\) into eqn \((1)\).
\begin{aligned}
&H+22=48 \\
&H=48-22=26
\end{aligned}