A man has some Hens and Cows. If the number of hens is 48 and number of feet is 140. Find the number of Cows.

Number of heads = 48

Number of feet = 140

Let the number of hens be x and the number of cows be y.

Then,

x + y = 48 …(1)

And, 2x + 4y = 140

i.e. x + 2y = 70 …(2)

Subtracting (1) from (2), we get

y = 22

Hence, x = 48 - 22 = 26

Hence, the number of cows is 26.