A man has some hens and cows.If the number of heads be 48 and the number of feet equals 140, then the number of hens will be?

A) 22

B) 23

C) 24

D) 26

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

First Condition,  x + y = 48 …. (i)

Second condition,  2x + 4y = 140      x + 2y = 70 …. (ii)

Solving (i) and (ii) we get: x = 26, y = 22.

 The required answer = 26.