Answer: 44 desks.
First of all, you need to find how many desks there are in total. To find it, you need to multiply 8 with 6.
8 x 6 = 48
Next, it says that four desks were removed. All you need to do is subtract 4 from 48.
48 - 4 = 44.
The 13 pound bag is 1/2 of the 26 pound bag so if 40 dogs eat that then 20 dogs will eat 13 pounds.
Your answer should be 20 dogs