Let's say there are r rabbits and b birds
Since there are 170 heads and each bird and rabbit has one head, we can write the following first equation
r + b = 170 ----------------let's call this equation 1
Also, each rabbit has 4 legs, so r rabbits have a total of 4 * r = 4r legs
Each bird has 2 legs, so b birds have a total of 2b legs
The total number of legs from the above accounting is 4r + 2b legs
But we know that the total legs observed are 402. With this information we form the second equation below
4r + 2b = 402 ----------------let's call this equation 2
solving for the variables using equations 1 and 2, we get our solution of 31 rabbits and 139 birds
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