Walk the
Dogs...
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If all 12 heads
belonged to kids, there would be 24
legs (2 legs for each head). But
there are 40 legs. That leaves 16
legs, or 8 pairs of legs that must
belong to dogs. So there are 8 dogs.
Subtract 8 from 12 (since everyone
has only one head), and that leaves
4 kids.
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