| 
 | ||||||||||||
| 
 | ||||||||||||
|  | ||||||||||||
| 
 | ||||||||||||
|  | ||||||||||||
| Hi, Suppose the number of cows is $c$ and the number of men is $m.$ Since each cow and each man has 1 head the number of heads is $c + m.$ What is the number of legs? "the number of legs is 32 more than the twice the number of heads." Solve for $c.$ Penny | ||||||||||||
| 
 | ||||||||||||
|   Math Central is supported by the University of Regina and The Pacific Institute for the Mathematical Sciences. | ||||||||||||