A man has some hens and cows. If the number of heads be 44 and the number of feet equals 140, then the number of hens will be:	Choose one:
A) 22 B) 23 C) 18 D) 26 E) 28

Rationale: "let hens be x and cows be y now , feet : x * 2 + y * 4 = 140 heads : x * 1 + y * 1 = 44 implies , 2 x + 4 y = 140 and x + y = 44 solving these two equations , we get x = 18 and y = 26 therefore , hens are 26 . answer : c"
Answer: C