CCommunity
Letters of the word COW should correspond to number given.
Option 1, if COW = 272, then C = 2, O = 7, W = 2. Thus COW ÷ CW = 272 ÷ 22 is not equal to 13.
Option 2, if COW = 195, then C = 1, O = 9, W = 5. Thus COW ÷ CW = 195 ÷ 15 = 13. Thus value of COW should be 195.
Option 3, if COW = 323, then C = 3, O = 2, W = 3. Thus COW ÷ CW = 323 ÷ 33 is not equal to 13.
Option 4, if COW = 387, then C = 3, O = 8, W = 7. Thus COW ÷ CW = 387 ÷ 37 is not equal to 13.